Value Added Tax Act 1994

Group 7— Health and welfare U.K.

Item No. U.K.

1 The supply of services by a person registered or enrolled in any of the following—

(a) the register of medical practitioners or the register of medical practitioners with limited registration;

(b) either of the registers of ophthalmic opticians or the register of dispensing opticians kept under the M1 Opticians Act 1989 or either of the lists kept under section 9 of that Act of bodies corporate carrying on business as ophthalmic opticians or as dispensing opticians;

(c) [F1 the register kept under the Health Professions Order 2001] ;

[F2 (ca) the register of osteopaths maintained in accordance with the provisions of the Osteopaths Act 1993 F3 ;]

[F4 (cb) the register of chiropractors maintained in accordance with the provisions of the Chiropractors Act 1994 M2 ;]

(d) [F5 the register of qualified nurses and midwives maintained under article 5 of the Nursing and Midwifery Order 2001];

(e) the register of dispensers of hearing aids or the register of persons employing such dispensers maintained under section 2 of the M3 Hearing Aid Council Act 1968.

Textual Amendments

F1 Words in Sch. 9 Pt. 2 Group 7 item 1(c) substituted (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by The Health Professions Order 2001 (S.I. 2002/254), art. 48, Sch. 4 para. 6 (with art. 3(19))

F2 Sch. 9 Group 7 item 1(ca) inserted (12.6.1998) by S.I. 1998/1294, arts. 1, 2

F3 1993 c.21; this Act was amended by Schedule 2 to the Chiropractors Act 1994 (c.17).

F4 Sch. 9 Pt. 2 Group 7 item 1 (cb) inserted (29.6.1999) by S.I. 1999/1575, art. 2

F5 Sch. 9 Pt. 2 Group 7 item 1: words "the register of qualified nurses and midwives maintained under article 5 of the Nursing and Midwifery Order 2001" substituted for Sch. 9 Pt. II Group 7 item 1(d) (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by virtue of The Nursing and Midwifery Order 2001 (S.I. 2002/253), art. 54, Sch. 5 para. 12 (with art. 3(18))

Marginal Citations

M1 1989 c. 44.

M2 1994 c. 17.

M3 1968 c. 50.

2 U.K. The supply of any services or dental prostheses by—

(a) a person registered in the dentists’ register;

(b) a person enrolled in any roll of dental auxiliaries having effect under section 45 of the M4 Dentists Act 1984; or

(c) a dental technician.

Marginal Citations

M4 1984 c. 24.

3 U.K. The supply of any services by a person registered in the register of pharmaceutical chemists kept under the M5 Pharmacy Act 1954 or the M6 Pharmacy (Northern Ireland) Order 1976.

Marginal Citations

M5 1954 c. 61.

M6 S.I.1976/1213 (N.I. 22)9.

4 U.K. The provision of care or medical or surgical treatment and, in connection with it, the supply of any goods, in any hospital [F6 or state-regulated institution] .

Textual Amendments

F6 Words in Sch. 9 Pt. 2 Group 7 Item 4 substituted (21.3.2002) by The Value Added Tax (Health and Welfare) Order 2002 (S.I. 2002/762), art. 3

5 U.K. The provision of a deputy for a person registered in the register of medical practitioners or the register of medical practitioners with limited registration.

6 U.K. Human blood.

7 U.K. Products for therapeutic purposes, derived from human blood.

8 U.K. Human (including foetal) organs or tissue for diagnostic or therapeutic purposes or medical research.

[F7 9 U.K. The supply by—

(a) a charity,

(b) a state-regulated private welfare institution, or

(c) a public body,

of welfare services and of goods supplied in connection with those welfare services.]

Textual Amendments

F7 Sch. 9 Pt. 2 Group 7 Item 9 substituted (21.3.2002) by The Value Added Tax (Health and Welfare) Order 2002 (S.I. 2002/762), art. 4

10 U.K. The supply, otherwise than for profit, of goods and services incidental to the provision of spiritual welfare by a religious community to a resident member of that community in return for a subscription or other consideration paid as a condition of membership.

11 U.K. The supply of transport services for sick or injured persons in vehicles specially designed for that purpose.

Notes: U.K.

(1) Item 1 does not include the letting on hire of goods except where the letting is in connection with a supply of other services comprised in the item.

(2) Paragraphs (a) to (d) of item 1 and paragraphs (a) and (b) of item 2 include supplies of services made by a person who is not registered or enrolled in any of the registers or rolls specified in those paragraphs where the services are wholly performed or directly supervised by a person who is so registered or enrolled.

[F8 (2A) Item 3 includes supplies of services made by a person who is not registered in either of the registers specified in that item where the services are wholly performed by a person who is so registered.]

(3) Item 3 does not include the letting on hire of goods.

(4) For the purposes of this Group a person who is not registered in the visiting EEC practitioners list in the register of medical practitioners at the time he performs services in an urgent case as mentioned in subsection (3) of section 18 of the M7 Medical Act 1983 is to be treated as being registered in that list where he is entitled to be registered in accordance with that section.

(5) In item 9 “public body” means—

(a) a Government department within the meaning of section 41(6);

(b) a local authority;

(c) a body which acts under any enactment or instrument for public purposes and not for its own profit and which performs functions similar to those of a Government department or local authority.

[F9 (6) In item 9 “welfare services” means services which are directly connected with—

(a) the provision of care, treatment or instruction designed to promote the physical or mental welfare of elderly, sick, distressed or disabled persons,

(b) the care or protection of children and young persons, or

(c) the provision of spiritual welfare by a religious institution as part of a course of instruction or a retreat, not being a course or a retreat designed primarily to provide recreation or a holiday,

and, in the case of services supplied by a state-regulated private welfare institution, includes only those services in respect of which the institution is so regulated.]

(7) Item 9 does not include the supply of accommodation or catering except where it is ancillary to the provision of care, treatment or instruction.

[F10 (8) In this Group “state-regulated” means approved, licensed, registered or exempted from registration by any Minister or other authority pursuant to a provision of a public general Act, other than a provision that is capable of being brought into effect at different times in relation to different local authority areas.

Here “Act” means—

(a)

an Act of Parliament;

(b)

an Act of the Scottish Parliament;

(c)

an Act of the Northern Ireland Assembly;

(d)

an Order in Council under Schedule 1 to the Northern Ireland Act 1974 F11 ;

(e)

a Measure of the Northern Ireland Assembly established under section 1 of the Northern Ireland Assembly Act 1973 F12 ;

(f)

an Order in Council under section 1(3) of the Northern Ireland (Temporary Provisions) Act 1972 F13 ;

(g)

an Act of the Parliament of Northern Ireland.]

Textual Amendments

F8 Sch. 9 group 7 Note (2A) inserted (1.1.1997) by S.I. 1996/2949, arts. 1, 2

F9 Sch. 9 Pt. 2 Group 7 Note (6) substituted (21.3.2002) by The Value Added Tax (Health and Welfare) Order 2002 (S.I. 2002/762), art. 5

F10 Sch. 9 Pt. 2 Group 7 Note (8) inserted (21.3.2002) by The Value Added Tax (Health and Welfare) Order 2002 (S.I. 2002/762), art. 6

F11 1974 c. 28, repealed by section 100 of and Schedule 15 to the Northern Ireland Act 1998 (c. 47).

F12 1973 c. 17, repealed by section 100 of and Schedule 15 to the Northern Ireland Act 1998 (c. 47).

F13 1972 c. 22, repealed by section 100 of and Schedule 15 to the Northern Ireland Act 1998 (c. 47).

Marginal Citations

M7 1983 c. 54.