VAT hits Botox treatments

Botulinum toxin injectable treatment has been declared subject to VAT, following a recent court case. Previously the treatment has been described as having a ‘positive effect on quality of life and confidence’. However, a recent tribunal judge 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 threshold must now register for VAT. ‘While medical treatments aren’t subject to VAT, cosmetic procedures are,’ Harry Singh, Botulinum Training Club CEO, said. ‘One clinic went to court to argue that the way they use botulinum toxin is “medical”. ‘The truth is, this has always been a grey area and it needed

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