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

Published on: 29 October 2021

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Specialist Tax Regulatory Materials

Article summary

The government announced at Autumn Budget 2021 that the import of dental prostheses by (or on behalf of) registered dentists or registered dental care professionals would be exempt from VAT, applied retrospectively to 1 January 2021. HMRC has now published a new VAT Brief which explains the changes, how businesses can claim repayment of any overpaid import VAT paid after 1 January 2021, and how businesses can declare the correct VAT value for imports of dental prostheses.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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