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HMRC Policy paper: VAT exemption for dental prostheses imports

This Tax Information and Impact Note details a VAT exemption for the importation into the UK of dental prostheses.

This measure introduces a VAT exemption for the importation into the UK of dental prostheses. It ensures supplies of dental prostheses by registered dentists and other dental care professionals continue to be exempt between Great Britain and Northern Ireland.

Source gov.uk

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