Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to levy VAT on cosmetic surgical procedures.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services.

VAT is charged at the standard rate on all cosmetic procedures unless they are carried out by a health professional to protect, maintain or restore an individual’s health.

Cosmetic procedures to enhance a person’s appearance are subject to the standard rate of VAT. The VAT charged by the supplier can be reclaimed by the individual concerned if the services are for a business need, subject to the normal rules.

Therefore, most cosmetic procedures already attract standard rate VAT and no additional levy is needed.