VATHLT2490 | Dentists: Dental prostheses

The Oxford English Dictionary definition of a ‘prosthesis’ is ‘an artificial replacement for a part of the body’. VAT exemption therefore applies to the supplies of dental goods which are for the dental benefit of the patient (as summarised under “exempt” 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.