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Botulinum Toxin: VAT

Question for Treasury

UIN 8163, tabled on 27 January 2020

To ask the Chancellor of the Exchequer, whether botox injections for cosmetic surgeries that are regarded as essential medical procedures are VAT deductible.

Answered on

30 January 2020

Medical services, including cosmetic surgeries, are exempt from VAT when carried out by a health professional to protect, maintain or restore an individual’s health. They are subject to VAT at 20% when they are carried out to enhance a person’s appearance. VAT that is charged by the supplier can be reclaimed by the individual concerned if the services are for a business need, subject to the normal rules.

Answered by

Named day
Named day questions only occur in the House of Commons. The MP tabling the question specifies the date on which they should receive an answer. MPs may not table more than five named day questions on a single day.