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A taxpayer has enquired whether their services in Biomagnetic Field and Applied Bioenergetics therapy are exempt from VAT. The DGT has ruled that the exemption does not apply if the activity is not performed by a medical or healthcare professional recognised by the legal system.
This ruling clarifies that alternative therapies do not qualify for VAT exemption unless the practitioner holds official medical or healthcare professional status.
The tax team reviews your specific situation.
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