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The VAT ruling everyone needs to read
On 7 July 2026, the Upper Tribunal handed down its decision in HMRC versus Align Technology. HMRC won. Clear aligners are now standard rated for VAT, not exempt. Matt Everatt shares his thoughts. If you make or supply orthodontic appliances, retainers, or even mouthguards and occlusal splints, this matters. What actually happened Align had been…