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Is the supply of paramedics to events standard VAT

Is the supply of paramedics to public events standard rated for VAT or zero rated?

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My client supplies paramedic staff to events to administer first aid etc. On checking with HMRC, it seems that health professionals are largely exempt from VAT but under certain circumstances only. On looking at VAT Notice 701/57 it appears that 2.3 where it lays out the definitions of medical services, it may not be exempt.

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By The Dullard
11th Dec 2021 20:15

Supplies of staff are always standard-rated, irrespective of what function the staff perform.

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By Mike8210
12th Dec 2021 17:36

The Dullard wrote:

Supplies of staff are always standard-rated, irrespective of what function the staff perform.


I may have been unclear in my question in that they are supplying a service rather than the staff although of course their sub contracted staff are part of that service being supplied.
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By The Dullard
12th Dec 2021 19:25

You said in your OP that "my client provides...staff", and a supply of staff is standard-rated. Now you're saying that your client is providing something other than staff.

Now that you've provided two completely different versions we're all going to need to see what the contract actually says!

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By Tax Dragon
12th Dec 2021 18:21

I'm going to ask you a question, not because the answer is in any way relevant, but just because it might help you realise something.

How much more does your client get paid if 100 people need first aid, compared to if no-one does?

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By Jason Croke
13th Dec 2021 09:44

Useful information here, half way down it notes there is no exemption for first aid services but that there may be exemption if it involves ambulance transport and only in certain situations.

https://www.gov.uk/hmrc-internal-manuals/vat-health/vathlt5050

For medical exemption to apply, usually you have to be on am medical register - so that would include paramedics but not first aiders - and the services must be of restore, protect or maintain a persons health which sounds easy enough but the contractual nature is not between paramedic and patient, it is between paramedic and event organiser and so although the paramedic is giving care to the patient, contractually their supply is to the event organiser.

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