Written Question·Treasury·UIN 126997

Plastic Surgery: VAT

Tabled: 13 April 2026

Answered: 20 April 2026

Named Day

Question

Mr Peter Bedford

Conservative — Mid Leicestershire

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

Answer

Dan Tomlinson

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 rest...

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