VATHLT2490 - Dentists: Dental prostheses

The Oxford English Dictionary definition of a 바카라 사이트榩rosthesis바카라 사이트� is 바카라 사이트榓n artificial replacement for a part of the body바카라 사이트�. VAT exemption therefore applies to the supplies of dental goods which are for the dental benefit of the patient (as summarised under 바카라 사이트渆xempt바카라 사이트� 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
  • Partial and full dentures;
  • High-speed grinders and other dental machinery
  • Fixed and removable bridges;
  • Acrylic dust
  • Crowns and inlays;
  • Obturators, splints and other specially designed appliances;
  • Dental palates;
  • Individual artificial teeth; and
  • Gold when supplied as part of the above