The OVI Turnover Tax Knowledge Group believes that custom-made mouthguards for athletes are not exempt from VAT under Section 11(1)(g) of the VAT Act 1968. According to the Court of Justice of the European Union, services directly related to healthcare or serving a therapeutic purpose are exempt from VAT, but this does not apply to custom-made mouthguards for athletes as they only serve a general preventive purpose. Therefore, they are not eligible for VAT exemption.
Source Taxlive
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