This brief explains HMRC’s policy on details about VAT exemption for the importation into the UK of dental prostheses.
The government announced at Autumn Budget 2021 that the import of dental prostheses to (or on behalf of) registered dentists or registered dental care professionals would be exempt from VAT, applied retrospectively to 1 January 2021.
Source gov.uk
Latest Posts in "United Kingdom"
- HMRC Guidance: Domestic reverse charge procedure (VAT Notice 735)
- Tribunal Finds Blind-Eye Knowledge Equals Deliberate Inaccuracy in Option to Tax Case
- Sonder Appeal Postponed: Court Grants Stay Amid Funding and Precedent Uncertainty
- Tribunal Rules Nursery Hot Meal Supplies Are Standard-Rated Catering, Not Zero-Rated Food
- Access Cards for Disabled Users Qualify for VAT Zero-Rating, Tribunal Rules
