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A professional with a higher vocational qualification in pathological anatomy seeks advice regarding her registration in the IAE and the VAT treatment of her neurofeedback services. The DGT determines that she must register under heading 899 of the IAE and that VAT will depend on whether the service constitutes healthcare.
This ruling clarifies the distinction between general services and healthcare for VAT purposes, specifically regarding neurofeedback, and confirms the correct IAE registration for such professionals.
The tax team reviews your specific situation.
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