Produced by Tolley
  • (Updated for Autumn Budget 2021)

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Dentists
  • Liability of supplies
  • Dental prostheses
  • Drugs and other goods supplied by dentists
  • Cosmetic surgery
  • General dental services contracts (GDS)
  • General dental practice advisers
  • VAT registration
  • Recharging costs
  • Supplies between dentists
  • More...


Liability of supplies

The following persons can exempt the supplies described:

  1. a person registered in the dentists’ register ― any services consisting in the provision of medical care, or the supply of dental prostheses

  2. dental care professionals registered in the dental care professionals register established under the Dentists Act 1984, s 36B ― any services consisting in the provision of medical care, or the supply of dental prostheses

  3. a dental technician ― any services or dental prostheses

VATA 1994, Sch 9, Group 7, Items 2, 2A; VAT Notice 701/57; VATHLT2440; SI 2005/2011, Sch 6, para 3; SI 2007/206

HMRC expands on the services which may be exempted as follows:

  1. dental care and treatment

  2. drugs or appliances provided in the course of dental care and treatment

  3. dental prostheses (including dentures, artificial teeth, crowns, bridges, pilates and other orthodontic appliances)

VAT Notice 701/57, para 10.1

The exemption applies to both NHS and private patients where the person providing the services is eligible for the exemption

A corporate body to exempt its supplies providing the services are wholly performed or directly supervised by someone in the dentists’ register or the roll of dental auxiliaries. Note 2 does not mention dental technicians specifically, but HMRC has stated that it will accept that supplies made by these through a corporate body can also be exempt from VAT.

The separate supply of the services of a dental hygienist would also be exempt provided the person performing the services is enrolled on the roll of dental auxiliaries under the Dentists Act 1984,

Popular documents