The UK Government brief confirms that the VAT exemption for deputising services extends to all temporary medical staff, including locum doctors supplied by employment businesses, following a 2025 First Tier Tribunal ruling. Businesses that have charged standard‑rate VAT on such supplies within the last four years can claim a refund via an error‑correction notification. The brief also outlines the steps for claiming refunds and the impact on recovered input tax.
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Key Takeaways
It ruled that the VAT exemption for deputising services applies to supplies of temporary medical staff, including locum doctors supplied by employment businesses, not just GP out‑of‑hours cover.
NHS bodies, private healthcare providers, employment businesses supplying locum doctors, and VAT advisers who have charged standard‑rate VAT on locum doctors within the last four years.
Submit form VAT652 – Notification of errors in VAT Returns to ccg.locumdoctorsclaim@hmrc.gov.uk with subject line ‘Locum doctors claim RCB 9/25’.
You need to assess the impact on previously recovered input tax, including partial exemption rules, and adjust your claim to reflect only the net amount.
Primary source
Read the full article at UK GovernmentThis summary was published on VATfaqs.com on 12 January 2026. It relates to VAT developments in United Kingdom. The original source is UK Government.
