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Dentists recovering input vat (surely not!)

Obviously the majority of a dentist's supplies are outside the scope of VAT and so are exempt.  However, a "tax expert" has informed me that a dentist can in fact reclaim significant amounts of input VAT!  Does anyone out there know how this is possible?  Or is this person simply incorrect.

Your help would be much appreciated.


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07th Oct 2010 10:40


They would only be able to reclaim VAT in relation to any non-exempt supplies that they made.

Might cover things like selling toothbrushes, toothpaste etc

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08th Oct 2010 15:43

HMRC give dentists toothache

Your friend is wrong and your dentist cannot reclaim huge amounts of VAT. A number of years ago one of the top four accountancy firms promoted what was known as the 'toothbrush scheme' which enabled dentists to register for VAT and reclaim VAT on all their goods.

HMRC increased the deminimus levels for Standard-rated sales and put an end to the scheme.

Malcolm McFarlin


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By J_Nicol
22nd Oct 2014 08:31

Setting up a practice?

I know this post was a long time ago however,


I'm in the middle of planning to open up a dental practice and I appreciate I wouldn't be able to reclaim our day to day vat on providing the service but what about all of the set up costs?


is there any way to reclaim those?

Due to small amount of building alterations and then the purchase of all of the equipment for 2/3 surgeries, as these are tens of thousands of pounds in vat paid.





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