The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
The following person:
VATA 1994, Sch 9, Group 7, Items 2, 2A; VAT Notice 701/57 ; VATHLT2440; SI 2005/2011, Sch 6, para 3; SI 2007/206 (both subscription sensitive)
can provide the following exempt services:
The exempt applies to both NHS and private patients where the person providing the services is eligible for the exemption
A corporate body to exempt its supplies providing the services are wholly performed or directly supervised by someone in the dentists’ register or the roll of dental auxiliaries. Note 2 does not mention dental technicians specifically, but HMRC has stated that it will accept that supplies made by these through a corporate body can also be exempt from VAT.
The separate supply of the services of a dental hygienist would also be exempt provided the person performing the services is enrolled on the roll of dental auxiliaries under the Dentists Act 1984, s 45 (subscription sensitive).
The provision of advisory services, such as advising on clinical governance, poor performance and standards which are supplied by dentists to Primary Care Trusts (PCT) on a self-employed basis are generally liable to VAT at the standard rate. Where such services are provided on an employee (not
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