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As a result, the UK is amending the exemption from VAT for health services, and some services, currently exempt, will become liable to VAT at the standard rate. Essentially, the ECJ’s ruling means that if the principal purpose of the medical service is the protection, maintenance or restoration of the health of an individual then the services will continue to be exempt from VAT. Primary heath care provided through either the NHS or the private sector would remain VAT free. However if the purpose of a medical examination or report is to enable a third party to decide a course of action the medical services will be subject to VAT. The BMA has recently become aware of the Morganash ruling, a VAT tribunal case that considered whether medical services relating to insurance transactions could be exempt under the VAT exemption for insurance. The tribunal decided that the service was exempt from VAT under the UK (but not the EU) insurance exemption. HMRC have confirmed that they will not be appealing against the decision and are considering how this case will affect medical services related to insurance services and underwriting. Representatives from the BMA and HMRC recently met following the Morganash ruling. HMRC have informed the Association that there will be no announcement on the date of implementation of VAT until the new year. HMRC officials have assured the BMA that they plan to give at least three months notice between the announcement and the date of implementation. In the meantime, doctors and health professionals are advised to continue as before and note that there is no current requirement to take any action to register for VAT – or to charge VAT on services that may be affected by the ruling. Please note that the Dr D’Ambrumenil judgment must be considered as separate from the change of VAT rules affecting dispensing GPs. Detailed discussions have been held over the last year between the BMA and HMRC officials to establish precisely which medical services would be affected by the judgment. HMRC is preparing a series of guidance documents on the effect of the ruling that will be available to doctors when the ruling is implemented. This update is scheduled to be reviewed on 31 January 2007. 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