Botox or nail fungus treatments will continue to be taxed after a London clinic lost a tribunal fight claiming they are medical procedures.
Tax officials said supplies of both treatments were subject to VAT because they did not consider either to be ‘medical’.
Skin Rich, in Richmond, south-west London, challenged this decision at a specialist tax tribunal.
Clinic bosses argued that Botox was a medical procedure and said they employed medics to administer and supervise the provision of the drug, which can treat certain muscular conditions but is used cosmetically to remove wrinkles.
It works by temporarily paralysing facial muscles by injecting the toxin botulin.
Skin Rich, which also offers tattoo removal, electrolysis hair removal and non-surgical face lifts, also argued nail fungus treatment was medical because it was carried out to restore health.
The clinic uses laser treatment to kill the fungus in the toenails or fingernails of people with onychomycosis.
The company claimed that GPs had advised patients to use private practices like theirs as the NHS was over-stretched.
However, tribunal judge Jeanette Zaman in June ruled in favour of HM Revenue and Customs and dismissed the appeal.
In a written ruling published online, Judge Zaman wrote that Skin Rich had not satisfied her that the ‘principal purpose’ of the ‘injectable treatments’ was to ‘protect, restore or maintain’ health, rather than ‘for cosmetic reasons’.
A manager for Skin Rich told metro.co.uk its owner was on holiday and could not provide a statement until Monday.
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