Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of removing VAT on dental care products in the context of the rising cost of living.

Under the current VAT rules, dental care products such as toothpaste, toothbrushes, and dental floss, are subject to the standard rate of VAT. However, when specified dental products such as dentures, crowns, and artificial teeth are supplied by a dentist or dental technician, they may be exempt from VAT, meaning no VAT is charged to the final consumer

The Government has no plans to change the VAT treatment of dental care products. However, all taxes are kept under constant review and the Government welcomes representations to help inform future decisions on tax policy, as part of the tax policy making cycle and Budget process.

The Government recognises the pressures that families across the UK are currently facing with the cost of living. The Government’s Energy Price Guarantee will reduce the unit cost of electricity and gas so that a typical household in Great Britain pays, on average, around £2,500 a year on their energy bill, for the next 2 years, from 1 October 2022. The consumer saving will be based on usage, but on average usage a household will save £1,000 a year (based on current prices from October). This comes in addition to the £37 billion cost of living support previously announced, which will provide millions of the most vulnerable households with £800 support through the £150 Council Tax rebate and one-off £650 Cost of Living Payment, with additional support for pensioners and those claiming disability benefits.