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The import of dental prostheses by, or on behalf of, registered dentists or registered dental care professionals is now exempt from VAT, applied retrospectively to 1 January 2021, as announced in the autumn Budget.
HMRC has published guidance explaining the changes, how businesses can claim repayment of any overpaid import VAT paid after 1 January 2021, and how they can declare the correct VAT value for imports of dental prostheses. In essence, HMRC will allow claims for repayment of overpaid import VAT on dental prostheses for the period 1 January 2021 to 27 October 2021 after royal assent to Finance Bill 2021.
