Policy paper

Revenue and Customs Brief 7 (2022): claiming a repayment of overpaid import VAT on the importation of dental prostheses into the UK

This brief explains how to claim a repayment of any overpaid import VAT on imports of dental prostheses made between 1 January 2021 and 27 October 2021.

From:
HM Revenue & Customs
Published
1 April 2022

Documents

Revenue and Customs Brief 7 (2022): claiming a repayment of overpaid import VAT on the importation of dental prostheses into the UK

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Details

The government announced at Autumn Budget 2021, that the import of dental prostheses would be exempt from VAT if the prostheses are imported on behalf of or by registered:

  • dentists
  • dental care professionals

Following Royal Assent on 24 February 2022, importers who fell within that description can now retrospectively reclaim overpaid VAT from 1 January 2021.

This brief explains how businesses can claim a repayment of any overpaid import VAT on imports made between 1 January 2021 and 27 October 2021.

Published 1 April 2022

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