keep The Value Added Tax (Osteopaths) Order 1998
The Value Added Tax (Osteopaths) Order 1998 adds osteopathic services to Group 7 of Schedule 9 to the VAT Act 1994, exempting them from Value Added Tax. This aligns osteopathy with other registered healthcare professions (chiropractors, physiotherapists) already enjoying VAT exemption, reducing patient costs for osteopathic treatment by approximately 20%.
Removing this exemption would increase osteopathic treatment costs by 20%, reducing patient access to a legitimate regulated healthcare profession. Unlike direct subsidies, VAT exemptions achieve affordability without requiring ongoing government expenditure or administrative allocation of resources—market prices remain operative while simply being lower. This targeted relief for a statutory-regulated healthcare provider is narrowly scoped and directly linked to the regulatory framework established by the Osteopaths Act 1993, ensuring only qualified practitioners benefit.