The First – Tier Tribunal has made a ruling. Hair transplants for androgenetic alopecia are subject to a 20% standard rate of VAT. They may not get the benefit of the medical treatment exemption.
The Tribunal looked at ten cases. It found that male pattern hair loss is a common thing. More than 80% of men experience it, so it’s part of the normal aging process. But hair transplants done after radiotherapy or for trauma – related hair loss might still be considered VAT – exempt medical care.
The case is called Advanced Hair Technology Limited v The Commissioners for HMRC. It’s an appeal against a decision made on 6 June 2018. In that decision, HMRC said that most of AHT’s hair transplant services should be charged the standard VAT rate. The amount of VAT in this appeal is £2,498,232.
You Might Be Interested In:
