Through a glass ...

We act for an opticians' practice which operates through a limited company. The company has not previously dispensed contact lenses; however a newly appointed manager wishes to introduce contact lens distribution via a website and he is in the process of setting this up.

Contact lenses will also be dispensed alongside spectacles in the shop.

We have established a VAT partial exemption scheme based on full cost apportionment in respect of spectacle sales; but cannot seem to find any references to apply this to the dispensing of contact lenses.

We know from the manager that professional skills are involved but are also aware that the 'Internet' lenses once dispensed will be dispatched directly by the manufacturer without the customer re-visiting the branch. Further to this sales will be made entirely online with the customer submitting a prescription via...