The UK Upper Tribunal ruled that dental aligners are not exempt from VAT under the dental prostheses provision. The decision reverses a lower tribunal ruling and means dental practices must charge VAT on aligners.
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As of 7 July 2026, the UK Upper Tribunal ruled that dental aligners are not exempt from VAT under the dental prostheses provision.
As of 7 July 2026, dental aligners, considered dental prostheses, are subject to VAT in the UK.
Primary source
Read the full article at Law360This summary was published on VATfaqs.com on 8 July 2026. It relates to VAT developments in United Kingdom. The original source is Law360.
