UT provides important guidance for VAT medical care exemption

The UT has released its decision in Illuminate Skin regarding the application of the medical care exemption from VAT to supplies of cosmetic treatments such as Botox and fillers administered by a medical professional.

Whilst the UT has remitted the matter to the FTT due to finding an error in the FTT’s application of the test to the facts, it has provided critical guidance as to what the correct test is and how it should be applied, rejecting the Appellant’s alternative formulations.

Sarah Black and Susanna Mockford (née Breslin)  acted for HMRC. The decision can be found here [2025] UKUT 00341 (TCC).