The Upper Tribunal decides that orthodontic aligners are not “prostheses”

The UT has overturned the FTT’s decision that supplies of Invisalign aligners can fall within the VAT exemption for “dental prostheses” in Align Technology Switzerland GmbH & Anor [2026] UKUT 256 (TCC).

The UT accepted that HMRC’s appeal raised a definitional issue as to the meaning of “dental prostheses”, which was a question of law. The VAT exemption was held to cover artificial items which replace missing or damaged teeth and not to extend to aligners, which are orthodontic appliances used to reposition teeth.

Michael Ripley acted for HMRC before the UT. The decision can be viewed here.