A. Tax shall be imposed at the zero rate on Healthcare Services. Such Services must be qualifying medical Services provided by qualified medical professionals or qualified medical institutions pursuant to the laws and legislation in force in the Kingdom.
B. Qualifying medical Services include the following examples:
1. General medical health Services,
2. Specialist medical health Services, including surgery,
3. Dental Services,
4. Services related to the treatment of mental illnesses,
5. Occupational or surgical health Services,
6. Speech therapy,
7. Physiotherapy provided by a qualified medical professional,
8. Sight and hearing tests,
9. Nursing care (including care in a nursing home),
10. Services relating to diagnosing an illness, including the analysis of any samples and x-rays,
11. Vaccinations,
12. Health testing and screening that is undertaken under a local law, documented policy or contractual obligation.
C. A cosmetic procedure shall not be considered as a qualifying medical service unless provided as part of treating a medical condition as determined by a qualified medical professional.
D. Qualified medical institutions, for the purposes of applying the provisions of this Article, include hospitals, physiotherapy centres, medical centres, private clinics, alternative medical centres and clinics for practicing any supporting medical professions licensed by the National Health Regulatory Authority, or under the supervision of the Ministry of Health.
Qualified medical professionals, shall mean Persons who are licensed as practitioners by the National Health Regulatory Authority or under any other authorised medical body in the Kingdom, and include but are not limited to:
1. Medical practitioners.
2. Midwives.
3. Nurses.
4. Mental health specialists.
5. Dentists.
6. Opticians.
7. Radiologists.
8. Pathologists.
9. Paramedics.
10. Pharmacists.
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