VAT on Clear Aligners in Manchester- We’re Absorbing the Additional Cost

03 September 2026

VAT on Clear Aligners in Manchester- We’re Absorbing the Additional Cost

New VAT rules affect clear aligners. Find out how our Manchester dental practice is absorbing the additional VAT on clear aligners in Manchester, rather than passing the cost on to patients.

If you are considering clear aligner treatment in Manchester, or are mid-way through your journey, you may have heard about imminent changes to the VAT treatment of clear aligners. The change has understandably raised questions about whether patients will now have to pay more for their orthodontic treatment.

The good news for our patients is that we have decided to absorb the additional VAT cost rather than pass it on to you.

Why Has VAT Been Added to Clear Aligners?

On 7 July 2026, the Upper Tribunal ruled in HMRC v Align Technology Switzerland GmbH that clear aligners do not qualify as “dental prostheses” for the purposes of the relevant VAT exemption. The decision means that the supply of clear aligners is subject to VAT at the standard rate.

This has significant implications for dental practices providing clear aligner treatments across Manchester and the rest of the UK.

Will Patients Have to Pay More for Clear Aligners?

Not necessarily.

While the VAT ruling increases the cost to dental practices of supplying clear aligners, practices have different options when deciding how to deal with that additional cost.

At our Manchester dental practice, we have chosen to absorb the additional VAT rather than pass it on to our patients.

This means that, for our qualifying clear aligner treatment packages, we are taking on the additional VAT cost ourselves rather than simply increasing the price patients pay.

We believe this is the fairest approach for our patients and allows those considering treatment to proceed without an unexpected increase caused by the change in VAT treatment.

Does VAT Apply to the Whole Treatment?

It is important to understand that the VAT position is more nuanced than simply saying that “clear aligner treatment is now 20% more expensive”.

The Upper Tribunal decision concerns the VAT treatment of the clear aligners themselves. The clinical dental care provided by a registered dental professional is a separate consideration and may remain VAT-exempt where it qualifies as medical care.

Your dentist should therefore explain clearly what is included in your treatment package and how the price has been calculated.

What Does This Mean If I Am Considering Clear Aligners in Manchester?

If you are researching VAT on clear aligners in Manchester, you may see different prices between dental practices.

When comparing treatments, don’t just look at the headline price. Ask what is included, whether VAT has been added, whether appointments and treatment planning are included, and whether refinements or retainers are part of the package.

The General Dental Council expects dental professionals to provide patients with clear and accurate information. Advertising and promotional material must not be misleading or create unjustified expectations.

Our Commitment to Clear Aligner Patients

We understand that changes in taxation are not something patients should have to navigate when deciding whether to improve their smile.

That’s why, following the 2026 VAT ruling, our practice has made the decision to absorb the additional VAT on clear aligners rather than pass this increase on to our patients.

If you are considering clear aligners in Manchester, we will explain your treatment options and associated costs clearly before you decide to proceed.

VAT on Clear Aligners in Manchester – What You Need to Know

The 2026 Upper Tribunal ruling has changed the VAT position surrounding the supply of clear aligners. However, this does not necessarily mean patients have to bear the full additional cost.

At our Manchester practice, we are absorbing the additional VAT cost rather than passing it on to our patients.

If you are considering clear aligner treatment, arrange a consultation to discuss whether treatment is suitable for you and to understand exactly what is included in your treatment package.