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tabling member › label	Biography information for Mr Kevan Jones
answer › answer text	%3Cp%3EMedical services, including cosmetic surgeries, are exempt from VAT when carried out by a health professional to protect, maintain or restore an individual%E2%80%99s health. They are subject to VAT at 20%25 when they are carried out to enhance a person%E2%80%99s 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.%3C/p%3E
min answer › question first answered	2018-11-23T12:58:00.16Z

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registered interest

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answering dept short name

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tabling member constituency

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uin

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is ministerial correction

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answering member constituency

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tabling member


label

1173684

registered interest

date

27/01/2020

answering body

Treasury

answering dept id

answering dept short name

Treasury

answering dept sort name

Treasury

hansard heading

Botulinum Toxin: VAT

house id

legislature

25259

	pref label	House of Commons

question text

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

tabling member constituency

North Durham

tabling member printed

Mr Kevan Jones

type

WrittenParliamentaryQuestion

uin

8163

answer

is ministerial correction

date of answer

30/01/2020

answer text

<p>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.</p>

answering member constituency

Hereford and South Herefordshire

answering member printed

Jesse Norman

question first answered

30/01/2020 11:47:50

answering member

3991

	label	Biography information for Jesse Norman

tabling member

1438

	label	Biography information for Mr Kevan Jones