Apportionment using full-cost or time-based method

Employment status, integration exception

Exemption

'direct supervision'

Generally

Supply of dispensing services and spectacles

Imported contact lenses

Single or multiple supply

True value of consignment under the Customs Code

Ophthalmic and dispensing, exemption

Overpayment of VAT, repayment claims

Partial exemption special method

Application

Fair and reasonable result

Override notice

Termination

Repayment of overpaid VAT

Single or mixed supply

Full cost apportionment

Generally

HMRC's response

Later case on separately disclosed charges

Single or multiple supply

Generally

Imported contact lenses

Supply of spectacles/contact lenses and dispensing services

Supplies by, treatment