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The taxpayer inquired whether compression sleeves for intermittent pneumatic compression systems could qualify for the reduced VAT rate. The DGT ruled that, as their purpose is to prevent disease rather than treat injuries or malformations, they must be taxed at the standard rate.
This ruling clarifies the tax treatment for preventative medical devices, confirming that items intended for disease prevention are subject to the standard VAT rate rather than the reduced rate.
The tax team reviews your specific situation.
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