I have a question that I'd appreciate some input on. Practioner Psychologist are VAT exempt, but my question is ;- if psychologist is offering online stress management courses, are they still VAT exempt?
Does not fall under the digitial goods act as offer live support from a tutor.
From gov site "
4.3 Psychologists’ services
With effect from 1 July 2009 practitioner psychologists became regulated by the Health Professionals Council, meaning that any supplies of medical care they make became exempt from VAT from that date. Practitioner psychologists come under seven domains: clinical, counselling, educational, forensic, health, occupational, and sport/exercise. Psychologists who work purely in academic research and experimental psychology and who do not offer services to the general public are excluded from regulation, meaning that there is no change in the VAT treatment of their services.
‘Medical care’ means any service relating to the protection, maintenance or restoration of the mental health of the person concerned. Medical care includes services such as counselling, working with children with emotional problems, dealing with criminals’ behavioural problems or running stress management courses. It does not include supplies of time management services, which are not related to the mental health of the client."
My question that I am hoping for some help with is - do you think that online stress management courses fall under the above remit and as such, are considered VAT exempt?
Any help would be appreciated.