I am aware that self-employed dental technicians are exempt from VAT. However it has been pointed out to me that a dental technician who operates through a limited company may fall foul. This is because HMRC could argue that although he is VAT exempt in a personal capacity as a health professional, the limited company is not a health professional and therefore the company would get caught for VAT registration at £77K turnover. Is there anybody out there with dental technician incorporated clients who could give me a definitive answer please?
Thanks Len
Replies (2)
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Vat notice 701/57 helpfully says:-
5.1 Can corporate bodies make supplies of health care?
Yes, provided that their medical services are wholly performed by employees who are health professionals.
So I think you have your answer there!