RCB/14/21 Changes to the VAT treatment of importations of dental prostheses into the United KingdomRevenue & Customs Brief, Issue 14. 28 October 2021Purpose of this briefThe 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: • 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 prosthesesWho needs to read thisImporters and suppliers of
Revenue & Customs Brief, Issue 14. 28 October 2021
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:
• 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
Importers and suppliers of
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