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HMRC internal manual

VAT Health

From
HM Revenue & Customs
Updated
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Dentists: Dental prostheses

The Oxford English Dictionary definition of a ‘prosthesis’ is ‘an artificial replacement for a part of the body’. VAT exemption therefore applies to the supplies of dental goods which are for the dental benefit of the patient (as summarised under “exempt” below), when these are supplied by a dentist or by a dental technician. It does not however, extend to sales of toothpaste, toothbrushes, dental floss etc, nor to display, demonstration, or wholesale supplies.

Exempt Standard rated
   
* Partial and full dentures; * High-speed grinders and other dental machinery
* Fixed and removable bridges; * Acrylic dust
* Crowns and inlays;  
* Orthodontic appliances;  
* Obturators, splints and other specially designed appliances;  
* Dental palates;  
* Individual artificial teeth; and  
* Gold when supplied as part of the above