Policy paper

Revenue and Customs Brief 7 (2022): claiming a repayment of overpaid import VAT on the importation of dental prostheses into the UK

This brief explains how to claim a repayment of any overpaid import VAT on imports of dental prostheses made between 1 January 2021 and 27 October 2021.

Documents

Details

The government announced at Autumn Budget 2021, that the import of dental prostheses would be exempt from VAT if the prostheses are imported on behalf of or by registered:

  • dentists
  • dental care professionals

Following Royal Assent on 24 February 2022, importers who fell within that description can now retrospectively reclaim overpaid VAT from 1 January 2021.

This brief explains how businesses can claim a repayment of any overpaid import VAT on imports made between 1 January 2021 and 27 October 2021.

Updates to this page

Published 1 April 2022

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