HMRC’s Brief 9 confirms that supplies of locum doctors are exempt from VAT under Item 5, Group 7, Schedule 9 of the VAT Act 1994. The guidance also explains how businesses can claim refunds for over‑declared output tax on such supplies made within the last four years, and notes that HMRC is reviewing policy and will issue updated guidance in due course.
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Energy Digital · about 7 hours ago
UK: New Prime Minister Andy Burnham will cut VAT on electricity bills from the start of October, exempting households in England, Scotland and Wales for six months. The measure will reduce average household bills by about £45 and cost the Treasury roughly £850m this financial year.
TaxResearch · 1 day ago
The UK will remove VAT from electricity bills from October, cutting average annual bills by about £45 per household. The move is expected to reduce tax revenue by roughly £1.1 billion, but critics argue it does not address underlying grid capacity issues.
Guardian · 1 day ago
The UK government will remove VAT from electricity bills for households in Great Britain from 1 October 2026, reducing the annual price cap by £45. Northern Ireland will retain the 5% VAT rate, and the cut does not apply to gas.
VatCalc · 1 day ago
The United Kingdom has announced that domestic electricity bills will be zero-rated from 1 October 2026, reducing the VAT rate from 5% to 0%. The measure is temporary, applying until 31 March 2027, and will be funded by cancelling the planned Digital ID programme.
The Independent · 2 days ago
The UK government will remove VAT from domestic electricity bills from 1 October 2026, cutting the rate from 5% to 0%. The change is expected to save households around £45 a year and will be funded by cancelling the Digital ID programme.
The Independent · 2 days ago
In the UK, the government announced an £850 million tax cut on energy bills, making electricity bills VAT free from 1 October 2026 in England, Scotland and Wales. Northern Ireland remains exempt because EU VAT rates apply under the Windsor Framework, preventing the cut from applying there.
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Key Takeaways
Supplies of locum doctors are exempt from VAT under Item 5, Group 7, Schedule 9, VAT Act 1994, effective from 2025.
Supplies of locum doctors where output tax at the standard rate was charged, the supply was within the last four years, and the supplier now considers the supply should have been exempt.
The HMRC Error Correction procedure must be followed, and refund claims must be adjusted for any input tax disallowance adjustments.
Yes, the exemption applies to locum doctors provided by employment businesses and is not limited to out‑of‑hours GP cover.
HMRC is reviewing policy and will publish updated guidance in due course.
Primary source
Read the full article at RossMartinThis summary was published on VATfaqs.com on 25 March 2026. It relates to VAT developments in United Kingdom. The original source is RossMartin.
