VAT Is Now On Clear Aligners: Should We Be Worried? with David Hossein [CPD Available]

UK Dentists: Collect your verifiable CPD for this episode here >>> https://courses.dentistswhoinvest.com/smart-money-members-club ——————————————————————— Clear aligners just got more expensive for UK dental practices, and not because the lab raised prices. A tribunal-driven VAT change means aligner labs now charge 20% VAT, turning what used to be a familiar cost into a new margin pressure you cannot ignore. We sit down with specialist dental accountant David Hossein to unpack what changed, what stays VAT exempt, and how to think about pricing when the aligner market is already fiercely competitive. From there, we zoom out to the issue that could matter even more than aligners: HMRC’s widening focus on healthcare and the line between exempt medical care and vatable cosmetic dentistry. We talk through real-world scenarios dentists see every week, from orthodontics with a health rationale to “wedding smile” makeovers, and why ancillary treatments can follow the VAT position of the main treatment plan. The practical takeaway is blunt: your clinical notes are your evidence. If the notes say cosmetic, expect VAT questions. If the notes clearly record a genuine health purpose, you are in a far stronger position. We also cover other VAT triggers inside a modern dental practice, including standalone teeth whitening, Botox, retail sales, and the VAT registration threshold of £90,000. Then we get into a sleeper issue that catches growing practices: reverse charge VAT on Google Ads and Facebook Ads, where big marketing spend can contribute to the VAT threshold even though it is an outgoing cost. We finish with the knock-on effects of VAT registration, the limits of partial exemption recovery, and why VAT can complicate practice sales and legal agreements. ——————————————————————— Disclaimer: All content on this channel is for education purposes only and does not constitute an investment recommendation or individual financial advice. For that, you should speak to a regulated, independent professional. The value of investments and the income from them can go down as well as up, so you may get back less than you invest. The views expressed on this channel may no longer be current. The information provided is not a personal recommendation for any particular investment. Tax treatment depends on individual circumstances and all tax rules may change in the future. If you are unsure about the suitability of an investment, you should speak to a regulated, independent professional. Investment figures quoted refer to simulated past performance and that past performance is not a reliable indicator of future results/performance. Send us Fan Mail