Exemption applies to the supply of any services consisting in the provision of medical care, or the supply of dental prostheses, by:

(1)a registered dentist; or

(2)a dental hygienist or dental therapist enrolled in any roll of dental auxiliaries under the Dentists Act 1984, s. 45 (VATA 1994, Sch. 9, Grp. 7, item 2; Notice 701/57/2014, para. 10.1; HMRC VAT – Health ’ Manual at VATHLT 2440 (www.gov.uk/hmrc-internal-manuals/vat-health)).

Exemption also applies to the supply of any services or dental prostheses by a ‘dental technician’ (VATA 1994, Sch. 9, Grp. 7, item 2A).

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