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A query was raised regarding whether the leasing of a hyperbaric chamber accompanied by a control technician qualifies for the healthcare VAT exemption. The DGT ruled that this service does not constitute medical, diagnostic, preventive, or treatment assistance, and therefore must be taxed at the standard rate.
Businesses providing hyperbaric equipment alongside technical staff cannot apply the VAT exemption for healthcare services and must charge the standard VAT rate.
The tax team reviews your specific situation.
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