At present, the 13.5pc reduced rate of tax applies to “services consisting of the care of the human body” such as yoga due to a historical derogation from the top rate of Vat.

Source: https://www.independent.ie/business/personal-finance/budget-tax-strategy-no-1000-tax-cut-for-middle-income-earners-cost-of-filling-oil-tank-to-rise-by-almost-20-half-of-ev-buyers-dont-qualify-for-relief/a477304234.html

No. NHS staff strikes operate under a system called derogation, where members of unions are made exempt from industrial action, to keep the public safe.

Source: https://www.dailymail.co.uk/health/article-11717835/NHS-salary-UK-nurses-pay-vs-Europe.html?ns_mchannel=rss&ns_campaign=1490&ito=1490

Some Tory MPs are pushing Mr Sunak to go further still by coming up with a “derogation” of the convention in the case of Rwanda.

Source: https://www.independent.co.uk/news/uk/politics/sunak-rwanda-flights-hunt-echr-b2449928.html