A: Although she is acting in her capacity as a health professional, from the information given, her Ltd company is providing use of an appropriately qualified / experienced person for the customer to use as it sees fit. Therefore this is a Standard-Rated supply of staff and NOT an exempt supply of healthcare, as per chapter 6 of Notice 701/57 and in particular paragraph 6.3. The wording of agreements is important (as per para 6.7) as in all areas of VAT agreement wording must be backed up by the way the parties concerned act.
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