The Upper Tribunal has referred questions to the CJEU concerning the VAT treatment of supplies of services by a dental payment plan administrator to dental patients: DPAS Ltd v HMRC [2016] UKUT 373. The tribunal considered that it was not clear whether DPAS’s services qualified as ‘transactions concerning payments or transfers’ or, if they did so qualify, whether they were excluded from exemption as ‘debt collection’. In particular, the Upper Tribunal was concerned that it was difficult to reconcile the decision of the CJEU in the recent Bookit/NEC case, requiring a narrow, functional analysis of the exemption, with the statement in the earlier AXA decision that Denplan’s services in recovering payments for dentists would, in principle, have been exempt had they not amounted to debt collection.
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