Industry sector:

Osteopath: VAT


Osteopaths and VAT

The provision of osteopathic treatment is exempt from VAT so you will not have to charge VAT on top of your fees. However, this also means that you cannot recover the VAT on items that you buy for your business.

Any items used in the course of treatment and which the patient is charged for are exempt from VAT. Any items that you sell that are separable from the treatment are usually charged at the standard rate.

If you are not sure whether you should be registered for VAT you should contact the VAT Helpline on 0300 200 3700. They will be able to give you several helpful publications, including VAT Notice 700/1, Should I be Registered for VAT? and Notice 701/57, Health professionals and pharmaceutical products. VAT publications are also available to download from the Gov.uk website.

Making Tax Digital (MTD) for VAT

Under HMRC's Making Tax Digital initiative, VAT-registered businesses with taxable turnover above the VAT threshold must keep records digitally and use special software to submit their VAT returns. You can find out more about MTD on the Gov.uk website.