Botulinum Toxin: VAT

Treasury written question – answered on 30th January 2020.

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Photo of Kevan Jones Kevan Jones Labour, North Durham

To ask the Chancellor of the Exchequer, whether botox injections for cosmetic surgeries that are regarded as essential medical procedures are VAT deductible.

Photo of Jesse Norman Jesse Norman The Financial Secretary to the Treasury

Medical services, including cosmetic surgeries, are exempt from VAT when carried out by a health professional to protect, maintain or restore an individual’s health. They are subject to VAT at 20% when they are carried out to enhance a person’s appearance. VAT that is charged by the supplier can be reclaimed by the individual concerned if the services are for a business need, subject to the normal rules.

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