Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how the rate of VAT payable for cosmetic surgery procedures is calculated.

There is no special rate or calculation of VAT that applies specifically to cosmetic services. If the primary purpose of the treatment is for the protection, maintenance or restoration of the health of the individual, then no VAT will be charged on the procedure. VAT is charged at the standard rate on other cosmetic services.