Feb 18, 2019 
VAT
VAT – Zero-rating healthcare services
VAT – Healthcare services:
Any service supplied that is generally accepted in the medical profession as being necessary for the treatment of the recipient of the supply including preventive treatment.
What are Zero- rating healthcare services?
A supply of healthcare services shall be zero rated on the condition that the supply shall:
- Be made by a healthcare body or institution, doctor, nurse, technician, dentist, or pharmacy, licensed by the Ministry of Health or by any other competent authority.
- Relate to the wellbeing of a human being.
Exemptions : “Healthcare services” do not include any of the following:
a. Any part of a supply that relates to staying in or attending an establishment, the principal purpose of which is to provide holiday accommodation or entertainment such that any healthcare service is incidental to the provision of the accommodation or entertainment.
b. Elective treatment for cosmetic reasons other than prescribed by a doctor or a medical professional for treating or prevention of a medical condition.
Example: Supply of a cosmetic surgery may not qualify for exemption unless prescribed by a doctor or
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