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A query was raised regarding the taxation of prostheses delivered by a podiatrist, whether as part of their service or independently. The DGT ruled that if the delivery is ancillary to the healthcare service, the entire operation is exempt from VAT.
This ruling clarifies the VAT treatment for healthcare professionals providing medical devices, ensuring that integrated services benefit from the exemption rather than being subject to standard or reduced rates.
The tax team reviews your specific situation.
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