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HMRC has clarified its policy on the treatment of ultrasound scanning services for pregnant women after the First-tier Tribunal’s decision in Window to the Womb (Franchise) Ltd and others (TC7687).
Supplies of some health services provided outside hospitals are exempt from VAT under VATA 1994 Sch 9 gp 7 item 1 subject to two conditions. They must be provided by an appropriately qualified health professional and they must be medical care.
Window to the Womb supplied ultrasound scans for pregnant women. Most customers bought scans with the primary purpose of obtaining a well-being report or information about the pregnancy. Others bought both the report and 4D imagery. The tribunal concluded that the primary purpose in purchasing the scans was to monitor the pregnancy – one of medical care.
HMRC has accepted the tribunal’s decision. As a result other providers supplying similar services can exempt their supplies as long...
