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Value Added Tax

Volume 929: debated on Wednesday 6 April 1977

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asked the Chancellor of the Exchequer why chiropodists on the State register or roll are zero-rated for VAT while other chiropodists are charged to VAT.

Professional services provided by those on the appropriate statutory medical register are exempt from VAT (not zero-rated); otherwise such services are liable to tax at the standard rate. Linking relief with the statutory medical registers provides a clear borderline generally accepted by all concerned.