VATHLT3010 - Care and treatment in institutions: Introduction
There are three tests which must be satisfied for a supply to be exempt under item 4:
- the supply must be made in a hospital or state-regulated institution;
- the supply must be one of 鈥渃are or medical or surgical treatment鈥; and
- where goods are supplied, they must either form an integral part of the supply of care, or be 鈥渋n connection with it鈥, to benefit from this exemption.
This section explains how to judge whether each of these tests are satisfied and provides some additional information on the link between UK and EU law and the underlying tension between the two that were in place up to the UK leaving the EU.