The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.
The supply of optical services by a qualified optician is generally considered to be for the principal purpose of protecting, maintaining or restoring the health of the person concerned and is exempt from VAT.
The supply of optical services is exempt from VAT under VATA 1994, Sch 9, Group, 7, Item 1(b), Note (2) and SI 2007/206 by persons registered in either of the following:
either of the registers of ophthalmic opticians or the register of dispensing opticians (DO) kept under the Opticians Act 1989
either of the lists under Opticians Act 1989, s 9 of bodies corporate carrying on business as ophthalmic opticians or as DOs
The exemption also extends to the services undertaken by unqualified staff where they are directly supervised by an optician who is registered / enrolled in one of the above.
Ophthalmic medical practitioners (OMPs) are registered general medical practitioners that make both taxable and exempt supplies of health services and the VAT treatment depends on the purpose of the service provided. Most of the services provided are likely to be in the course of diagnosis, treatment and protection of health and therefore are exempt from VAT. However, OMPs also undertake sight and related vision field tests for the DVLA in order to ensure a person remains fit to drive. As these services are provided in order to enable a third party to make a decision, they are standard-rated.
See VATHLT2180 for an overview of how the optical trade operates.
If the optician
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.
Access this article and thousands of others like it free for 7 days with a trial of TolleyGuidance.
Read full article
Already a subscriber? Login
What is an accumulation and maintenance trust?An accumulation and maintenance (A&M) trust is a particular type of settlement intended to make provisions for children and young adults up to the age of 25. The key feature is that trustees are given discretion over how to use the income for the benefit
Usually, allowable capital losses can only be set against chargeable gains. If the losses are not fully utilised against gains in the year in which they arise, the excess is carried forward to use against future gains. See the Use of capital losses guidance note for further details.This rule can be
Universal credit is a non-taxable benefit that is administered by the Department of Work and Pensions (DWP) and is available throughout the UK. It is available to individuals on low incomes whether they are in work, unemployed or self-employed. It is designed as a replacement for several ‘legacy
This guidance note provides an overview of the basic principles of inheritance tax, when it is charged and how it is calculated. It contains links and references to other parts of the module where more details can be found.Transfers of valueInheritance tax is based on the concept of a transfer of