VATHLT2490 - Dentists: Dental prostheses
The Oxford English Dictionary definition of a 鈥榩rosthesis鈥� is 鈥榓n artificial replacement for a part of the body鈥�. VAT exemption therefore applies to the supplies of dental goods which are for the dental benefit of the patient (as summarised under 鈥渆xempt鈥� 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 |
|
|
|
|
|
|
|
|
|
|
|
|
|