VAT on medical reports to local authorities?

VAT on medical reports to local authorities?

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Hello all, 

Would like your kind expertise on this question. We have a client who is a doctor but works exclusively for local authorities on providing capacity and mental health assessments on vulnerable individuals admitted to hospitals. The reports are provided for something called DOLS (the Deprivation of Liberty Safeguards) to ensure that the rights of those individuals are protected. There are no conclusions in the report and no treatment is done on the back of them. I have read VAT Notice 701/57 and believe that this individual can charge VAT if he wishes to on the basis that this is not strictly within the profession in which he is registered for as I presume that would be the treatment of said individuals not the assessment of their rights. Also that the primary purpose is not the protection, maintenance or restoration of the health of the person concerned as this is for the local authority not the person's protection.Please let me know if you think my reasoning is correct or not and whether we should potentially register the company for VAT.

Thank you for your time.  

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By cheekychappy
11th Nov 2015 12:32

Did you not make it to section 2.4 of the notice you quote? Because therein lies the answer.

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