The Commissioner for Tax and Customs (‘CfTC’) has published new guidelines for the VAT treatment of Health Care services which are based on the provisions of the EU VAT Directive 2006/112/EC and jurisprudence of the Court of Justice of the European Union. These guidelines include a number of interpretations and provide for certain conditions which need to be satisfied for a supply relating to health care to be considered as an exempt supply. These can be accessed on the following link.
How we can help
If you have any questions or you would like to discuss any supplies which are impacted by these new guidelines, please feel free to contact our local VAT team.Contact us
Follow us
