VAT Rates
PSYCHOLOGIST (Medical and related services)
Rate
Exempt
Remarks
Exemption in respect of the provision of the medical treatment of patients.Exemption does not extend to psychometric testing, such as assessment for job suitability or general setting of aptitude tests.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Schedule: 1 Paragraph: 2(3)