HMRC’s Brief 9 confirms that supplies of locum doctors are exempt from VAT under Item 5, Group 7, Schedule 9 of the VAT Act 1994. The guidance also explains how businesses can claim refunds for over‑declared output tax on such supplies made within the last four years, and notes that HMRC is reviewing policy and will issue updated guidance in due course.
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Key Takeaways
Supplies of locum doctors are exempt from VAT under Item 5, Group 7, Schedule 9, VAT Act 1994, effective from 2025.
Supplies of locum doctors where output tax at the standard rate was charged, the supply was within the last four years, and the supplier now considers the supply should have been exempt.
The HMRC Error Correction procedure must be followed, and refund claims must be adjusted for any input tax disallowance adjustments.
Yes, the exemption applies to locum doctors provided by employment businesses and is not limited to out‑of‑hours GP cover.
HMRC is reviewing policy and will publish updated guidance in due course.
Primary source
Read the full article at RossMartinThis summary was published on VATfaqs.com on 25 March 2026. It relates to VAT developments in United Kingdom. The original source is RossMartin.
