VALUE ADDED TAX – whether Botox and other injectable treatments and nail fungus treatments are exempt under Group 7 of Schedule 9 – items 1, 2 and 4 considered – held that injectable treatments were not for the primary purpose of protecting, restoring or maintaining health and thus not ‘medical care’ – held that permission granted by local council for D1 use insufficient to constitute ‘state-regulated’ – appeal dismissed
Citations:
[2019] UKFTT 514 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 31 October 2022; Ref: scu.641355