Readers’ forum: Is botox treatment a mixed supply for VAT?

One of my clients is a registered medical professional. His main trading activity is to provide cosmetic treatments to patients including botox face lifts liposuction etc.

He is not registered for VAT because he splits the invoices issued to his patients in two parts along the lines of the following example: a doctor consultation fee of £200 is charged before the botox treatment starts; he treats this as exempt from VAT as medical care. It will include a skin mole check as well as addressing other concerns about the outcome of botox treatment. The invoice then separately charges the botox treatment fee of £150 which my client accepts is a cosmetic procedure and is VATable.

The exclusion of the £200 consultation fees from my client’s turnover means that he trades below the annual registration threshold of £85 000 as far as taxable sales are...