Do I Need to Register for VAT as an Aesthetic Clinic?

Confused about VAT for your aesthetic clinic? Learn when you need to register, what treatments are VATable, and how to avoid costly HMRC mistakes. Expert VAT advice for UK clinic owners.

Anum Hassan, FCCA

7/16/20251 min read

Many aesthetic clinic owners in the UK are unsure when or whether to register for VAT. The rules can be tricky especially when some treatments are exempt and others are not. In this post, we break it down in simple terms.

What is VAT and When Do You Need to Register?

If your VAT-taxable turnover goes over £90,000 in a 12-month period, you must register.
This applies to VAT-taxable services not exempt ones like certain medical treatments.

Are Aesthetic Treatments Exempt or Taxable?

Treatment Type VAT Status

Botox purely cosmetic Standard-rated (20%)

Botox for medical reasons Exempt

Lip Fillers, Facials, Lashes Standard-rated (20%)

GP-referred treatments May be Exempt

HMRC looks at intent and evidence. If your treatment is for cosmetic enhancement only, it’s usually standard-rated.

4. What If I’m Mixing Exempt and Taxable Services?

You might become a partially exempt business, which can get complicated. You may be able to claim some VAT back, but not all.

Example:

£60k of treatments are taxable (facials, filler)
£30k are exempt (GP-referred Botox)
You’d still need to register when you cross £90k of taxable turnover

5. What Happens If I Don’t Register?

HMRC can backdate your registration
You may owe VAT on past sales
Penalties and interest could apply

6. What If I Want to Stay Under the Threshold?

Some clinics deliberately stay under by taking time off or outsourcing; this is legal, but needs planning.
Alternatively, voluntary VAT registration may benefit you if you buy lots of VATable supplies or rent a VAT-charged premises.

7. How We Help at Aesthetic Accounts

We work with clinics just like yours to:

Track VAT thresholds and advise proactively
Guide you through partial exemption
Handle HMRC correspondence
Take the VAT stress off your plate

8. Final Words

VAT in aesthetics isn’t black and white. We’re here to guide you with clarity and confidence.

👉 Not sure if you need to register? Book a free VAT check call with us [here]