A recent decision from the Upper Tribunal — Illuminate Skin Clinics Ltd v HMRC [2025] UKUT 00341 (TCC) — has brought VAT in aesthetics into focus. 

The ruling doesn’t change the law but sharpens how it’s applied, and it’s a timely reminder that even medically delivered treatments aren’t automatically VAT-exempt.

Here’s what every clinic owner and practitioner needs to know.

Should you pay VAT on your Botox? Are confused about VAT in medical aesthetics? Not sure what the rules are?

In this article, we will cover what VAT is, how it applies to medical aesthetic treatments, how to keep accurate records and what could happen if you’re not compliant.