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fish pedicure is it vatable

27th Nov 2011
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Could anyone tell me if fish pedicure massage services is a standard rate charge or is the services exempt.


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By FirstTab
28th Nov 2011 17:01

any answers

Hi oezekiel4, you will are very likely to get a response if you post your question in Any Answers section. It is Any Answers question and not a blog.



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Image is of a pin up style woman in a red dress with some of her skirt caught in the filing cabinet. She looks surprised.
By Monsoon
28th Nov 2011 22:39

Check VATA1994
I think it's schedules 8 and 9 that deal with zero rating and exemption. If it is not on the list, then it's standard rated. Fish Pedicure is not on the list. The question then is whether it fits into any other 'healthcare' type category. My gut feeling is that it's standard rated (pedicure = cosmetic not medical), but suggest you check the list of zero ratings and exemptions in case.

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By angehodgson
30th Nov 2011 15:52

cosmetic rather than medical

I agree with Monsoon's comment above, although like so much, it is not such a straightforward issue to identify whether a particular procedure is cosmetic or medical in nature.

A pedicure, for example is likely to be a cosmetic procedure for the vast majority of people. However, some groups of people qualify for chiropody and podiatric check-ups and basic remedial action on the NHS due to their medical condition (diabetics in particular can suffer nerve damage in their extremities) and so a pedicure for someone who is a recognised diabetes patient (or for other groups with recognised circulatory or nerve damage disorders, like Raynauds sufferers) may not attract VAT as their procedure may be considered medical rather than cosmetic, but pedicures for anyone else will almost certainly attract VAT.

Quite frankly, though, my feeling is that if there is an attempt to identify different clients as cosmetic or medical, then VAT could be the least of the problems encountered. Licensing and insurance arrangements are likely to be different for practitioners offering cosmetic procedures rather than medical ones. I'd suggest that if you haven't already done so, if your client is a member of a trade body, ask them for more detailed advice as well as getting advice from a VAT specialist.

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