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Readers’ forum: Is there VAT on wigs linked to medical care?

22 January 2024
Issue: 4921 / Categories: Forum & Feedback , VAT
Wonderful wigs

One of my VAT registered clients trades as a hairdresser/beautician and all of her work has been subject to VAT for the last ten years since she started trading. However she has been supplying and fitting wigs for a customer who has suffered hair loss as a result of medical treatment. My client is being partly paid by the customer and partly by a direct payment from the NHS. My queries are:

Is there VAT on the element of the payment from the NHS or is this outside the scope as a grant? Is there an argument that the full value of the supply should be zero rated or exempt as it is linked to the health issues of the customer rather than to improve her appearance?

Query 20 262 – Salon Sue.


The wig is a supply of goods and is not part of any medical treatment....

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