Following a significant body of caselaw in this area and a number of guidance updates from HMRC, as summarised below, it is now fully accepted when an optician dispenses spectacles or contact lenses there are two separate supplies

a standard rated supply of goods (the spectacles or lenses)

an exempt supply of dispensing services (VATA 1994, sch. 9, grp. 7, item 1(b)

A similar view is also taken of hearing aid dispensers.

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