Clarification of the current situation about proposed changes of value added tax on cosmetic surgery

17th October 2011


BAPRAS has been liaising with the HMRC since early June about the proposed introduction of VAT for cosmetic surgery, and continues to lead these discussions.

As the only organisation with statutory duties in the field of plastic surgery and which represents surgeons who undertake reconstructive plastic surgery as well as cosmetic surgery, BAPRAS is the most appropriate body to provide objective, patient-focused advice about these proposals.

Identifying whether a cosmetic surgery procedure has been undertaken for health or aesthetic reasons is highly complex. BAPRAS is continuing to work with the HMRC to identify those cosmetic surgery areas which would appropriately require VAT and those that would not and hopes that all cosmetic surgery carried out by surgeons in hospitals will remain VAT exempt.  A full media briefing will be provided on conclusion of these discussions.


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