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Posted Tue, 14 May 2024 08:33:32 GMT by Rainer
Hello, I have a question regarding the internal manuals VATHLT2490 and VATHLT2510. They both show 'Updated 28 July 2023'; however, our third party database Tolley states that VATHLT2490 was amended around December 2023 and VATHLT2510 around November 2021. Could you please clarify when the last amendments were made to both manuals? Additionally, could you confirm if the reference to 'orthodontic appliances' was removed in the latest revision of VATHLT2490? Thank you, 

Name removed admin  .
Posted Thu, 16 May 2024 12:45:51 GMT by HMRC Admin 20 Response
Hi Rainer,
The policy team have advised that the VAT Health Manual on www.gov.uk is up to date.
They have confirmed that the reference to 'orthodontic appliances' was removed from the latest revision of VATHLT2490 as they are not prosthetics as defined in the first line on that page. They advised that they were not referred to in VATHLT 2510.
Thank you.
Posted Fri, 17 May 2024 09:31:04 GMT by Rainer
Hi, Thank you for your answer. So the update was made on 28 July 2023 as shown in the internal manual VATHLT2490? Thank you

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