Medical services
Certain medical services, when provided by a recognised medical professional, qualify for exemption from Value-Added Tax (VAT).
Such medical services are those carried out for the purposes of:
- protecting, including maintaining or restoring, a patient’s health
- or
- diagnosing, treating and, if possible, curing diseases and health disorders.
Further guidance contains more detailed information on the VAT treatment of medical services.
Hire and laundry of linen in the healthcare sector
The hire of linen is subject to VAT at the standard rate.
Special consideration is required in respect of the VAT treatment of the supply of a fully managed service comprising of the hire and laundry of linen in the healthcare sector.
Further guidance contains more detailed information on the VAT treatment of the hire and laundry of linen.