HC Deb 26 January 1994 vol 236 cc253-4W
Mr. Beith

To ask the Chancellor of the Exchequer (1) if he will make a statement on the implications for the application of VAT to the provision of medical legal services of EEC Council directive of 17 May 1977 on the harmonisation of the laws of the member states relating to turnover taxes-common system of VAT: uniform system of assessment—"the sixth directive"; and if he will make a statement;

(2) if he will make a statement about the application of VAT to the provision of medical services which involve no patient care, including the provision of expert evidence in medical legal cases.

Sir John Cope

The professional services of a registered medical practitioner are exempt from VAT in the United Kingdom. This ensures the simple and straightforward application of the exemption and is in accordance with the requirements of the EC sixth VAT directive.