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.
11th Dec 2021
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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