Finance Act 2017

Amendment of Schedule 3 to Principal Act (goods and services chargeable at the reduced rate)

56. Schedule 3 to the Principal Act is amended in paragraph 21, with effect from 1 January 2018, by substituting the following for subparagraph (1):

“(1) Services consisting of the care of the human body, including services supplied in the course of a health studio business or similar business, but excluding the following:

(a) exempted activities referred to in Part 1 of Schedule 1;

(b) hairdressing services referred to in paragraph 13(3);

(c) sunbed services.”.