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HMRC internal manual

VAT Health

Dentists: General Dental Services (GDS) Contract

Dentists operate under a GDS Contract for supplies of services made on behalf of the NHS to the PCT. As far as these services are concerned, the dentist is an independent provider of services and is not an employee, partner or agent of the PCT. All the supplies covered by this and the similar PDS contract, whether classed as mandatory or additional services form part of a health related treatment programme and are considered to be an exempt supply of healthcare.