VAT registration for doctors and dentists
As the majority of services provided by GPs and dentists are exempt from VAT, they are not normally required to register for VAT. However, as discussed in V6.204 they may also have taxable income streams. Registration is addressed in Division V2.1. Doctors and dentists not exceeding the VAT registration threshold may nonetheless choose to register voluntarily in order to benefit from some VAT recovery. For example, dispensing doctors wishing to recover VAT incurred on drugs that will be dispensed by the practice are required to register for VAT even though the dispensing on prescription of the drugs is zero-rated.
VAT recovery for doctors and dentists
As noted above, doctors and dentists primarily make exempt supplies and will hence typically have a very limited recovery entitlement even when registered for VAT. Where they do make a mixture of taxable and exempt supplies it will be necessary to consider partial exemption, for details of which see V3.460. It should be underlined that where a doctor
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Web page updated on 17 Mar 2025 14:17