Two recent cases demonstrate that the scope of the VAT exemption for health and welfare is far from certain, writes Alex Spencer (Field Court Tax Chambers).
Align Technology
The single issue before the First-tier Tribunal (FTT) in Align Technology Switzerland Gmbh and another v HMRC [2025]UKFTT462 (TC) was the meaning of the term ‘dental prostheses’ as it appeared in items 2 and 2A of VATA 1994 Sch 9 Group 7 and whether it included orthodontic appliances of the kind sold by the appellant:
‘Item 2
The supply of any services consisting in the provision of medical care or the supply of dental prostheses by:
(a) a person registered in the dentists’ register;
(b) a person registered in the dental care...
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Two recent cases demonstrate that the scope of the VAT exemption for health and welfare is far from certain, writes Alex Spencer (Field Court Tax Chambers).
Align Technology
The single issue before the First-tier Tribunal (FTT) in Align Technology Switzerland Gmbh and another v HMRC [2025]UKFTT462 (TC) was the meaning of the term ‘dental prostheses’ as it appeared in items 2 and 2A of VATA 1994 Sch 9 Group 7 and whether it included orthodontic appliances of the kind sold by the appellant:
‘Item 2
The supply of any services consisting in the provision of medical care or the supply of dental prostheses by:
(a) a person registered in the dentists’ register;
(b) a person registered in the dental care...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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