VATHLT2120 - Doctors: Table 2 Overview of input tax attributed to exempt and taxable supplies
(referred to in paragraphVATHLT2040)
We have outlined below a list of the most common costs
incurred by a doctor and whether they are attributable to exempt or
standard rated supplies or non-attributable. You should go to the
sections highlighted for more information on each area.
| VAT incurred on | Attributable to | Comments | Reference |
| Medical equipment | Exempt medical services | Do not accept contentions that this can be related to ZR dispensing. A pharmacist would require very little - if any - of this equipment in his supplies of dispensing | |
| Drugs and medicines | Standard rated private dispensing, zero rated NHS dispensing or exempt personal administration | The GP must be able to distinguish in his records between these supplies and his method of apportionment must reflect the value of the drugs supplied for each purpose | Paragraph VATHLT2140 and VATHLT6020 |
