The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
The following persons can exempt the supplies described:
a person registered in the dentists’ register ― any services consisting in the provision of medical care, or the supply of dental prostheses
dental care professionals registered in the dental care professionals register established under the Dentists Act 1984, s 36B ― any services consisting in the provision of medical care, or the supply of dental prostheses
a dental technician ― any services or dental prostheses
VATA 1994, Sch 9, Group 7, Items 2, 2A; VAT Notice 701/57; VATHLT2440; SI 2005/2011, Sch 6, para 3; SI 2007/206
HMRC expands on the services which may be exempted as follows:
dental care and treatment
drugs or appliances provided in the course of dental care and treatment
dental prostheses (including dentures, artificial teeth, crowns, bridges, pilates and other orthodontic appliances)
VAT Notice 701/57, para 10.1
The exemption 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.
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) (now Clinical Commissioning Groups (CCGs)) on a self-employed basis are generally liable to VAT at the standard rate. Where such services are provided on an employee (not self-employed) basis, any income received will be outside the scope of VAT.
The provisions of dental goods for the benefit of the
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