No VAT on medical services – GRA


The Guyana Revenue Authority (GRA) in a press release today stated that contrary to what is being published in certain sections of the media, medical services do not attract Value Added Tax (VAT).

A statement from the GRA follows: 

The Guyana Revenue Authority (GRA) has noted with much concern that the writer of the “Peeping Tom” article published in the Kaieteur News continues to publish articles containing erroneous information on Value-Added Tax (VAT) specifically spreading misinformation to the general public that medical services attract VAT.

The GRA previously issued a response to the newspaper correcting the misinformation but it was observed that the response was not published. Further, subsequent to the recent legislative changes the revised Zero Rated Supplies (Schedule 1) and Exempt Supplies (Schedule 11) were published continuously during February, 2017. Yet articles were published during this month citing VAT on medical services.

The GRA, therefore, wishes to make it clear to the media and public that medical services do not attract VAT and urges that media houses spreading such misinformation desist from doing so forthwith.

It must be noted that Schedule II to the Value- Added Tax Act, Chapter 81:05 (Exempt Supplies) states the following:

 “… Exempted for the purposes of section 18 are a supply of medical, dental, hospital, optical or paramedical services, other than veterinary services…”  

 Please be reminded that the Tax Advisory Services Section may be accessed via telephone numbers 227-6060/227-8222, extensions 1201-1204 for clarification on any tax related matter of public interest.




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