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Medical equipment and appliances

In general, the supply of medical equipment and appliances is liable to Value-Added Tax (VAT) at the standard rate. However, the supply of certain medical equipment and appliances is liable to VAT at the zero rate.  COVID-19 testing kits are also zero rated. 

Further guidance contains more detailed information on the VAT treatment of medical equipment and appliances.

Published: 13 October 2023 Print this page

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