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An individual with a 35% disability queried which VAT rate applies to the replacement of prescription lenses for their glasses. The DGT has determined that the reduced rate of 10% applies, as the lenses do not qualify as prostheses or orthoses for the specific disability.
The ruling clarifies that while certain medical devices for people with disabilities benefit from specific tax treatments, standard prescription lenses for glasses are subject to the 10% reduced VAT rate rather than a different exemption or rate.
The tax team reviews your specific situation.
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