Not all medical and health care services are free of VAT; some services charge 5% of VAT. Medical services and supplies will be zero-rated if the equipment or services are necessary for the treatment. Any other service or supply of unnecessary treatment may have 5% VAT; for example, booking of extra beds by the patients' relatives will include the VAT. For ensuring better medical facilities, UAE has improved its VAT policies. According to these policies, some of the equipment and supplies wil...