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Vat Liability for psychotherapists

Is a psychotherapists service vatable?

I have a client who provides psychterapy sessions (specifically Cognitive Behaviour Therapy) to clients who have suffered from personal injury. Most of her work comes from Medico Legal Agencies and she is going to exceed the vat threshold in the next 3/4 months.

I have read vat notice 701/57 for health professional and what i get from it is that as psychotherapists are not on a healthcare register then the service is vatable however the agencys are adamant that her services are exempt as it aids the rehabilitaion of patients.

Could anyone give a bit more insight


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22nd Mar 2019 17:42

Depends. Does para 4.3 apply to your client?

I have one who does, so we treat as exempt.

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