Article 41 of the UAE VAT Executive Regulations defines Healthcare Services and zero-rates them where the supply is made by a healthcare body or institution, doctor, nurse, technician, dentist or pharmacy licensed by the Ministry of Health and Prevention or another competent authority and relates to the wellbeing of a human being, excluding holiday accommodation, entertainment and elective cosmetic treatment. Cabinet Decision No. 149 of 2026 amends the clause on Goods so that the zero rate covers the supply or Import of any medical product specified in a decision issued by the Cabinet.