POLICYWithdrawnPolicy paper · gov.uk

Revenue and Customs Brief 5 (2023): change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists

This brief sets out a change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists from 1 May 2023.

Last fetched 04 May 2026 · gov.uk

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Change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists