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HMRC internal manual

VAT Health

Dentists: General dental practice advisors

General dental practice advisors are engaged on a self-employed basis by PCTs to provide advice on general practice dentistry. Sometimes, but not always, there is a contract between the PCT and advisor, who will generally commit himself to a certain number of days per week.

Duties will vary but may include visiting dental practices to check on standards of premises, equipment, infection control and other clinical issues; providing advice on commissioning dental care under GDS/PDS contracts/agreements, clinical governance, dealing with poorly performing dentists, suitability for inclusion on dental registers, complaints and other general advisory issues. All of these are considered to be standard-rated as the primary purpose is to enable a third party to make a decision.