TC09640 - [2025] UKFTT 01114 (TC)

Applying the ordinary meaning of the language, Item 5 exempts the supply (provision) of a person appointed to represent or act on behalf of another (deputy) where that other is a person registered in the register of medical practitioners. On a purely linguistic analysis of the words chosen by Parliament, Item 5 exempts the supply of a person of a defined type and not a supply of the services which that person is appointed to undertake. It is not limited to the provision of a deputy for a general practitioner when providing out of hours cover because the language used provides no such limitation.

We therefore agree entirely with the Tribunal in Rapid that, on its ordinary meaning, Item 5 exempts the supply of registered medical practitioners in any field of medicine so long as the role performed by the individual so supplied is one that requires it to be performed by a registered medical practitioner.

That conclusion, in light of Mainpay, indicates that Item 5 is ultra vires the provisions of the Sixth Directive and the PVD as it exempts a supply of staff and not the supply of medical care.