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VAT Exemption for Ltd Company dental technician

VAT Exemption for Ltd Company dental technician

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


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21st Dec 2012 19:28

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!

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By Lenca
to lionofludesch
22nd Dec 2012 14:20

Vat notice 701/57

Thanks very much Arthur that's very helpful.  Medical services (making dentures, false teeth etc.) are wholly performed by a health professional.  Only ancillary services such as secretarial and deliveries are performed by others who aren't.  So on this basis corporate body is VAT exempt.

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