VAT Classification Policy for Treatments

As part of our commitment to regulatory compliance and ethical clinical practice, all patients attending our clinic will undergo a psychological and medical screening during their initial consultation.

This process allows us to determine whether the treatment is being provided for a legitimate medical reason (such as addressing a diagnosed psychological condition or functional impairment), or whether the treatment is being undertaken for primarily aesthetic or cosmetic reasons.

In accordance with HMRC VAT guidance:

Treatments that are clinically assessed and determined to be necessary for a medical or psychological condition may be VAT-exempt.

Treatments provided for cosmetic or aesthetic enhancement, where no medical necessity is identified, will be subject to VAT at the standard rate (currently 20%).

We follow a consistent clinical classification protocol, and decisions are based on consultation findings and patient needs. Our staff are fully trained to apply this policy fairly and in accordance with UK tax and healthcare regulations.

Should you have any questions about how VAT applies to your treatment, please speak to your clinician or our reception team during your visit.

Why Do We Charge VAT on Some Treatments?

UK tax law distinguishes between medical services (VAT-exempt) and cosmetic services (VATable). We are legally obligated to apply VAT correctly based on each patient’s clinical assessment.

This approach ensures:

Transparency and fairness in pricing

Compliance with HMRC guidance

Ethical delivery of healthcare services

All clinical decisions and VAT classifications are recorded as part of your consultation notes and will be available for your reference upon request.