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HMRC internal manual

VAT Health

Dentists: Drugs and other goods supplied by dentists

Consumables which are used during the supply of dental treatment or administered to the patient form a minor and inseparable part of the dentist’s professional services and are exempt accordingly. Anaesthetics etc administered during the course of treatment and medicines issued for immediate treatment, which must be provided to NHS patients at no extra charge pending dispensing of a prescription by a pharmacy, are also considered to be an integral part of the exempt supply of healthcare.

A dentist must standard-rate any other goods (with the exception of dental prostheses) which do not form an integral part of the dental treatment or do not fulfil the conditions for the zero-rating of qualifying goods -see VATHLT6020.