VAT exemption for counselling & dental services

LN 228 of 2024 has revised the Fifth Schedule to the VAT Act, bringing within the scope of the VAT exemption for health and welfare the provision of medical care by a person in the exercise of a profession regulated by the Counselling Profession Act and the Psychotherapy Profession Act and the supply of services by dental technicians and the supply of dental prostheses by dentists and dental technicians. [read more…]