Kate, we have just been throught this exact question with our advisers.
Historically, we never charged VAT on any service provided by the medical
section, whether medical examinations or investigations, health
surveillance, or teaching courses. However, the status of the IOM changed
recently (complicated story but it was to retain our charitable status) and
any "consultancy" work came under a new company IOM Consulting. We were
advised initially to charge VAT on everything but when we pursued the
finance department on this and they investigated with a specialist VAT
accounting firm, it was decided that the staus quo was right and VAT was not
chargeable on any medical services.
Alastair
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