Veterinary services supplied in the course of their profession by veterinary surgeons are liable to Value-Added Tax (VAT) at the reduced rate. Such services need not necessarily be provided by veterinary surgeons.
Veterinary partnerships or practices
Veterinary surgeons who are members of partnerships, or who operate as members of veterinary practices, are not regarded as independent persons for VAT purposes. In these circumstances, the combined receipts of all persons contributing to the partnership or practice are aggregated and are subject to the registration thresholds.