Value Added Tax Consolidation Act 2010 Schedule 3 paragraph 21

Miscellaneous services

Paragraph 21 of Schedule 3 identifies a range of miscellaneous personal and professional services that qualify for the reduced rate of VAT.

• Services involving the care of the human body, including health studio services, are taxed at the reduced rate, but exempted health services, hairdressing, and sunbed services are excluded
• Services supplied by jockeys, veterinary surgeons, and tour guides in the course of their professions are charged at the reduced rate
• Driving instruction for mechanically propelled road vehicles qualifies for the reduced rate, but vocational education, training, or retraining of the kind that is VAT-exempt is excluded
• The paragraph was amended by Finance Act 2011 (veterinary services) and Finance Act 2017 (sunbed services exclusion and driving instruction)

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