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Short answer
No
I think you are thinking of VAT for which both only have a reclaim of VAT that is restricted to a proportion of the total input tax attributable to the supplied goods and services that are liable for VAT.
different to what.
Do you mean do dentists have different rules to opticians ?
There are numerous regulations on the NHS side of the practice and complicated sup.calculations.
No such problems with dental associates.
Yes, of course!
Opticians like their accounts to be presented in a bold font of large size at the top of the page gradually reducing to a size so small as to be illegible at the bottom of the page.
Doctors expect all their work to be illegible and to include lots of acronyms.