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Medical services, including cosmetic surgeries, are exempt from VAT when carried out by a health professional to protect, maintain or restore an individual\u2019s health. They are subject to VAT at 20% when they are carried out to enhance a person\u2019s 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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2020-01-30", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-01-30T11:47:50.953Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-01-27", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Botulinum Toxin: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, whether botox injections for cosmetic surgeries that are regarded as essential medical procedures are VAT deductible.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1438", "label" : {"_value" : "Biography information for Mr Kevan Jones"} } , "tablingMemberConstituency" : {"_value" : "North Durham"} , "tablingMemberPrinted" : [{"_value" : "Mr Kevan Jones"} ], "uin" : "8163"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 1, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }