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Is earwax removal VAT exempt

Is earwax removal VAT exempt

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Client specialises in ear testing, provision of hearing aids and wax removal.

She is a registered audiologist and member of the Health Care Professional Council.

Reading VATHLT2410 I can see that examination, testing and professional advice would be VAT exempt but can't determine in which circumstances the ear wax removal would be exempt and when it would be chargeable to VAT. If or when it is chargeable how do you reasonably separate out the examination, testing and advice from the wax removal?

Replies (15)

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By mrme89
12th Aug 2020 12:49

If the ear wax removal is following on from an examination, it would be part of the overall care and I would have thought exempt.

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RLI
By lionofludesch
12th Aug 2020 12:57

I vote exempt.

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chips_at_mattersey
By Les Howard
12th Aug 2020 13:34

I agree. Ear wax removal is essentially a medical procedure.

Thanks (2)
Hallerud at Easter
By DJKL
12th Aug 2020 14:34

Well all very concise answers, nobody waxing lyrical on the subject here.

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Replying to DJKL:
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By WhichTyler
12th Aug 2020 18:11

Selling ads on the back of it: not exempt...

https://www.youtube.com/channel/UCaqQJj24yCY_bDQ35jS0Gvw

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By bernard michael
13th Aug 2020 09:59

When I had my ears de-waxed by Specsavers they didn't charge me VAT

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By Mr_awol
13th Aug 2020 10:06

My wife often moans about my 'manky' ears which are apparently excellent at expelling ear wax on their own.

As such, you could argue that treatment for me would be cosmetic. For most people, however, I assume the procedure is done on purely medical grounds and as such would come under the banner of protection, maintenance or restoration of health.

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By anneaccountant
13th Aug 2020 12:15

Great many thanks .. always enjoy a good pun!!

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By Tax Dragon
13th Aug 2020 15:41

Where is the earwax being removed from? (I hear [boom boom] some audiologists have accumulated bucket-loads of the stuff.)

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By supremetwo
14th Aug 2020 13:52

I doubt the amount of tax that might be involved could be of any significance.

But the amount of work (and accountancy fees) needed to separate it out for VAT purposes is likely to cost more than a cleaning fee.

If VAT is proven to be a definite (which I doubt), it's better for her to be advised to provide ear-wax clean free and up her testing fees accordingly.

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Replying to supremetwo:
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By Tax Dragon
14th Aug 2020 15:26

I'm glad an old VAT recovery scheme was named for dentists. VAT being the unexpected link between Jaffa Cakes and toothbrushes is somehow pleasing. Putting Jaffa Cakes and earwax together... not so nice.

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Psycho
By Wilson Philips
14th Aug 2020 15:05

Does it make a difference if specialised equipment is used, such as a Bic pen cap?

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Replying to Wilson Philips:
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By Mr_awol
14th Aug 2020 16:43

The arm of a pair of spectacles is the favoured method around here.

I know they say you shouldn't put anything smaller than your elbow in your ear - but I hate to think of the damage that would do. Glasses, pen caps and car keys are much safer, surely?

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Replying to Mr_awol:
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By Tax Dragon
14th Aug 2020 16:51

Mr_awol wrote:

I know they say you shouldn't put anything smaller than your elbow in your ear.

Surely you misheard that. (Maybe because you'd done it?!)

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By seeroo
14th Aug 2020 21:39

Anything that is for the protection, maintenance or restoration of the health of the person concerned is exempt from VAT. This includes diagnosis and treatment. The services have to be performed by a healthcare professional on an appropriate statutory register.

Being a member of the Healthcare Professional Council counts as a registered healthcare professional.

So definitely exempt.

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