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HMRC internal manual

VAT Health

Dentists: Introduction

UK law provides for the supply of:

  • health services where the principal purpose is to protect, maintain or restore the health of the person concerned and;
  • dental prostheses

by a person registered in the dentists’ register or by dental care professionals registered in the dental care professionals register established under section 45 of the Dentists Act 1984 to be exempt.

All health services (regardless of principal purpose) and dental prostheses provided by dental technicians are also exempt.

In common with supplies made by all other members of the statutorily-registered medical professions, the exemption is also restricted to the professional services of someone in that profession

Note 2 of Schedule 9, Group 7 of the VAT Act 1994 also enables a corporate body to exempt its supplies provided the services are wholly performed or directly supervised by someone in the dentists’ register or the roll of dental auxiliaries. Note 2 does not mention dental technicians specifically, but we accept that supplies made by these through a corporate body can also be exempt.