The practice offers some services that are not covered by the NHS, for example certain travel vaccinations, medical reports and certificates and may attract a fee.
From 1st May 2016 the practice has to charge VAT on certain non-NHS fees. The policy suggested by HM Customs & Excise is that VAT is not chargeable on areas where this protects, maintains or restores the health of an individual. Therefore VAT of 20% will only apply to medical services primarily to enable a third party to take a decision, e.g. a pre-employment medical. Services linked to the health care of a patient are currently exempt from VAT.
Examples of Non-NHS services where VAT is chargeable:
· Accident/sickness insurance certificates & reports
· Certain travel vaccinations
· Private medical insurance reports
· Medicals for HGV/Taxi/PSV
· Elderly Driver Medicals
· Holiday cancellation forms
· Driving Licence forms
· Shotgun Certificate Verification