Policy paper

Revenue and Customs Brief 14 (2021): Changes to the VAT treatment of importations of dental prostheses into the United Kingdom

This brief explains HMRC's policy on details about VAT exemption for the importation into the UK of dental prostheses.

From:
HM Revenue & Customs
Published
28 October 2021

Documents

Revenue and Customs Brief 14 (2021): Changes to the VAT treatment of imports of dental prostheses into the United Kingdom

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Details

The government announced at Autumn Budget 2021 that the import of dental prostheses to (or on behalf of) registered dentists or registered dental care professionals would be exempt from VAT, applied retrospectively to 1 January 2021.

This brief explains:

  • the changes in the VAT treatment of imports of dental prostheses
  • how businesses can claim repayment of any overpaid import VAT paid after 1 January 2021
  • how businesses can declare the correct VAT value for imports of dental prostheses

Updates to this page

Published 28 October 2021

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