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HMRC internal manual

VAT Health

HM Revenue & Customs
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Dentists: Cosmetic dentistry

Each case will need to be considered on its own facts.

However, the British Dental Association have advised that whilst appearance might be a factor influencing the decision to undertake cosmetic work, it is rare for dental work to be done purely for cosmetic reasons. We are therefore content to accept that where cosmetic services are performed as part of a supply of dental treatment, then there is a single supply of exempt healthcare. Where cosmetic dentistry is performed outside of any healthcare, it is standard rated.