Commentary

RCB/14/21 Changes to the VAT treatment of importations of dental prostheses into the United Kingdom

Part V16 Forms and other HMRC material

RCB/14/21 Changes to the VAT treatment of importations of dental prostheses into the United Kingdom

RCB/14/21 Changes to the VAT treatment of importations of dental prostheses into the United Kingdom

Revenue & Customs Brief, Issue 14. 28 October 2021

Purpose of this brief

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.

This brief explains:

  1.  

    •     the changes in the VAT treatment of imports of dental prostheses

  2.  

    •     how businesses can claim repayment of any overpaid import VAT paid after 1 January 2021

  3.  

    •     how businesses can declare the correct VAT value for imports of dental prostheses

Who needs to read this

Importers and suppliers of

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