Psychologists’ services

Practitioner psychologists are to be regulated by the Health Professionals Council with effect from 1 July 2009.

HMRC have published Revenue and Customs Brief 43 explaining that as a result any supplies of medical care they make became exempt from VAT from that date.

Practitioner psychologists come under seven domains: clinical counselling educational forensic health occupational and sport/exercise.

Psychologists who work purely in academic research and experimental psychology and who do not offer services to the general public are excluded from regulation meaning that there will be no change in the VAT treatment of their services.

HMRC say that 'medical care' means any service relating to the protection maintenance or restoration of the health of the person concerned including mental health.

It includes services such as counselling working with children with emotional problems dealing with criminals’ behavioural...