20% VAT on private fees from 4 January 2011

Our UK database of private and professional fees has been updated for the rise in the standard rate of VAT on 4 January 2011 from 17.5 to 20%.

NHS medical services are exempt from VAT but practices that are VAT-registered must add VAT to certain private fees.

VAT generally applies to private and professional medical services which are primarily for the purpose of enabling a third party to make a decision (eg pre-employment medicals).

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