This guidance sets out the VAT treatment of dental services, dental technicians and dental arrangements between Principal Dentists and Associate Dentists.
1. Professional dental services
Professional dental services are exempt from VAT.
Goods that are separable from dental treatment that are sold to a patient, such as toothbrushes, toothpaste and dental floss will be subject to VAT at the appropriate rate.
…..
Source Revenue.ie
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