FTT determines supplies of Botox and fillers not within VAT medical exemption

Sarah Black 11 New Square

The FTT has released its decision in Gillian Graham (t/a Skin Science), holding that supplies by a registered general nurse of cosmetic skin treatments including Botox and fillers do not come within the medical exemption from VAT in Group 7 of Schedule 9 VATA 1994 and should be standard rated. The Tribunal also considered the time limits for issuing VAT assessments, holding that the Appellant’s submission of a ‘nil return’ which did not contain any new information, after a best judgment assessment by HMRC, did not constitute new evidence of facts for the purposes of s.73(6)(b) VATA, and therefore the assessment was out of time.

Sarah Black acted for HMRC and the decision can be found here Gillian Graham (t/a Skin Science) v HMRC [2024] UKFTT 352 (TC)