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Following a further ECJ ruling in the case of Dr Peter d’Ambrumenil and Dispute Resolution Services (C-307/01), the exemption for health services provided by registered health professionals became subject to the ‘purpose testâ€� with effect from 1 May 2007. Essentially, this means that from this date, health services provided by registered health professionals will only be exempt from VAT where their principal purpose is to protect, maintain or restore the health of the individual concerned. This is known as the ‘purposeâ€� or ‘principal purposeâ€� test and HMRC continues to use this after leaving the EU. »Ê¹ÚÌåÓýapp impact of this decision on health services provided by registered health professionals is covered in more detail in VATHLT2000.

»Ê¹ÚÌåÓýapp case of Ultralase Medical Aesthetics Ltd UKFTT 187 (TC) confirmed that services of cosmetic treatment done purely for aesthetic reasons are standard-rated for VAT purposes.