Agreement with British Dental Association

Commentary – VAT Reporter ¶28-550

Chain of entities: whether a supply of staff or medical care

Commentary – VAT Reporter ¶28-550

Dental materials

Commentary – VAT Reporter ¶28-550

Dental practice

Commentary – VAT Reporter ¶28-550

Exemption

Generally

Commentary – VAT Reporter ¶28-550
Legislation/Regulatory – Dir. 2006/112 art. 132(1)(e) ; VATA94 Sch. 9, Grp. 7, item 2

Supplies by supervised persons

Commentary – VAT Reporter ¶28-550

Partial exemption de minimis limit

Dentist's associate

Commentary – VAT Reporter ¶43-866
HMRC Guidance – Notice 701/57

Toothbrush schemes

Commentary – VAT Reporter ¶43-869

Registration

Commentary – VAT Reporter ¶43-866