- The UK Upper Tribunal overturned the First-tier Tribunal in the Align Technology case, holding that orthodontic aligners are not “dental prostheses” for VAT exemption purposes.
- The Tribunal said “dental prostheses” means artificial items that replace missing or damaged teeth, excluding aligners.
- This means supplies of aligners should not be treated as exempt under Group 7, Schedule 9, VATA 1994, and may be standard-rated for VAT.
- Dentists and suppliers should review their historic and current VAT treatment, especially where they changed position after the FtT decision or have HMRC assessments outstanding.
- If a further appeal is pursued, businesses may need protective VAT repayment claims and other steps to preserve their VAT position.
Source: xeinadin.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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