TaxPersonal TaxVAT to be charged on plastic surgery

VAT to be charged on plastic surgery

HMRC says consultation document clarifies the issue and is not a policy change

VAT will be charged on cosmetic surgery in a plan to raise £500m a year, reports have suggested.

The Daily Mail reports that HM Revenue & Customs guidelines have been set to plastic surgeons informing them to register for VAT and pass the charge to their patients. Until now, VAT has only been charged on minor treatments such as Botox injections, but it is being rolled out to all forms of cosmetic surgery except treatments carried out for “therapeutic” reasons.

The guidelines are currently being consulted on.

HMRC has said that these guidelines do not represent a policy change and simply clarify the matter.

A statement read: “There have been no changes to, nor are there any plans to change, the VAT liability of cosmetic services.

“Medical care provided by registered health professionals in hospitals or clinics is, and will continue to be, VAT-free, along with cosmetic services carried out for therapeutic purposes.

“Medical treatment for purely aesthetic reasons has been, and continues to be, liable to VAT at the standard rate.”

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