VAT hits injectable botulinum toxin treatments
Following a recent court case, botulinum toxin injectable treatment has been declared subject to VAT.
The appellant, Skin Rich, describe their use of botulinum toxin as an ‘anti-wrinkle rejuvenation treatment’. In their court documents, they argued that the use of botulinum toxin to reduce lines and wrinkles etc. has a positive effect on quality of life and confidence.
The provider of these treatments at the clinic, Dr Lalani (a dentist) saw, ‘improved confidence and feeling better about yourself as a medical reason for seeking treatment.’
However, tribunal judge Jeanette Zaman was not satisfied that the ‘principal purpose’ of the ‘injectable treatments’ was to ‘protect, restore or maintain’ health, rather than ‘for cosmetic reasons’.
Therefore, dentists offering botulinum toxin injectables who reach the VAT threshold must register for VAT and either pass the extra cost on to the patients or absorb it themselves.