UT/2023/000122 - [2025] UKUT 00341 (TCC)

For the reasons given above we allow the appeal on Ground 3, set aside the Decision and remit the appeal to the FTT to reconsider its decision in the light of our findings.

We hope that the guidance provided by this Decision will be of assistance in cases which are presently stayed and generally in determining whether supplies of cosmetic treatments fall to be treated as exempt supplies of medical care. The supply must be made by a registered person and must have a therapeutic purpose as we describe at [104] above. Where a supply has both a therapeutic purpose and a cosmetic purpose it is necessary to identify the principal purpose. That will be a multi-factorial analysis which is likely to include consideration of the factors described at [105] above.