The VAT exemption for pharmacists is extending to medical services carried out by supervised, non-registered staff from 1 May.
Prior to the measure, the exemption only applied to medical services carried out by registered health professionals. The new zero-rating rules now mean that all staff can provide their service exempt from VAT under the direct supervision of a registered pharmacist.
According to HMRC, extending the exemption will bring the VAT treatment of pharmacists in line with other health professionals.
Simplifying the current VAT rules may also positively impact over 13,000 community pharmacies in the UK, encouraging them to offer a wider range of services - easing the pressure on GPs and the NHS.
Services affected may include blood pressure checks and health checks conducted by non-registered pharmacy team members, which were previously liable for the 20% VAT rate.
Malcolm Harrison, chief executive of the Company Chemists' Association, praised the measure, saying:
"We're delighted that the Chancellor has announced measures which will place pharmacists on an equal footing with GPs and other prescribers.
"These measures will boost capacity in pharmacies, and crucially pave the way for the future commissioning of clinical services in community pharmacy."
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