VAT changes for the import of dental prostheses

Announcements made in the autumn budget 2021 included changes to the VAT on imports of dental prostheses to the UK. Registered dental professionals are now exempt from VAT on the import of dental prosthesis, and the change is being applied retrospectively to 1 January 2021 for repayment claims.

The change will assist those who have been subject to import VAT due to the Northern Ireland Protocol, and brings VAT back into line with that for dental prostheses supplied in the UK. Further guidance is available online  including how to reclaim overpaid VAT.