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Policy paper

Revenue and Customs Brief 14 (2026): VAT treatment of a deputy for a medical practitioner — repeal of Item 5 of Group 7 of Schedule 9 of the VAT Act 1994

This brief explains the change to the VAT treatment of supplies of a deputy for a medical practitioner.

From:
HM Revenue & Customs
Published:
11 November 2026

Documents

VAT treatment for supplies of a deputy for a medical practitioner — repeal of Item 5 of Group 7 of Schedule 9 of the VAT Act 1994

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Details

This brief explains:

  • the change to the VAT treatment of supplies of deputies for medical practitioners from 1 May 2027
  • how the change affects supplies of locum doctors and deputising services
  • where businesses can find further information about claims for overdeclared VAT following the First-tier Tribunal decision in Isle of Wight NHS Foundation Trust v HMRC [2025] UKFTT 1114 (TC)

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