Policy paper

VAT exemption for dental prostheses imports

This Tax Information and Impact Note details a VAT exemption for the importation into the UK of dental prostheses.

• From: HM Revenue & Customs
• Published: 27 October 2021

Documents

VAT exemption for dental prostheses imports

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Details

This measure introduces a VAT exemption for the importation into the UK of dental prostheses. It ensures supplies of dental prostheses by registered dentists and other dental care professionals continue to be exempt between Great Britain and Northern Ireland.

Published 27 October 2021