§ Mr. Marten
asked the Chancellor of the Exchequer why chiropodists on the State register or roll are zero-rated for VAT while other chiropodists are charged to VAT.
§ Mr. Robert Sheldon
Professional services provided by those on the appropriate statutory medical register are exempt from VAT (not zero-rated); otherwise such services are liable to tax at the standard rate. Linking relief with the statutory medical registers provides a clear borderline generally accepted by all concerned.