HMRC Policy paper Revenue and Customs Brief 7 (2022): claiming a repayment of overpaid import VAT on the importation of dental prostheses into the UK

Purpose of this brief

The government announced at Autumn Budget 2021, that the import of dental prostheses would be exempt from VAT if the prostheses are imported on behalf of or by registered:

• dentists
• dental care professionals

Following Royal Assent on 24 February 2022, importers who fell within that description can now reclaim overpaid VAT from 1 January 2021.

Source gov.uk