The government has released a legal notice 228 of 2024 designating services by dental technicians, psychotherapy and counselling professions as medical professions for VAT exemption purposes under the Value Added Tax Act (Amendment of Fifth Schedule) (Amendment No.2) Regulations, 2024 on 13 September 2024.
In accordance with the requirement for EU Member States to define medical and paramedical professions as outlined in Article 132(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, this is intended for the application of the exemption specified in that Article, as well as to implement other necessary adjustments for the correct interpretation of the relevant provisions in item 11 of Part Two of the Fifth Schedule, along with amendments needed to better align with the provisions of the Council Directive regarding health care exemptions.
