§ Mr. BurstowTo ask the Chancellor of the Exchequer what steps he is taking to address the different tax treatment of in-house occupational physiotherapy and a contracted service. [157853]
§ Ruth KellyThe Government keeps all taxes under review and any changes will be considered as part of the normal Budget process. There is currently no specific employment benefit tax relief for the cost of private health care; employees will generally be chargeable on the cost of this treatment, whether provided directly by the employer or via payment to a health provider.
Treatment provided by physiotherapists that are registered with the Health Professionals Council is exempt from VAT, whether provided in-house or purchased on a contract basis. This service remains free to patients when provided on the NHS.