How does the 2021 Budget impact dentists in the UK?

itero element scannerDental practices can claim a deduction from their tax bill if they invest in new equipment, says the latest Budget.

The Chancellor’s 2021 Budget included a new tax deduction designed to stimulate investment by UK companies.

As a result, between 1 April 2021 and 31 March 2023, dentists who run their practices as companies and pay corporation tax can claim a corporation tax deduction at 130% of qualifying expenditure on new assets.

Those practices eligible will be able to claim a tax deduction if they invest in new equipment, plant and machinery for their business.

Under the super-deduction, they are granted a capital allowance of 130% on qualifying investments. The main exclusion from this scheme is sole traders, partnerships and businesses not paying corporation tax.

The scheme looks to stimulate the purchase of new equipment, plant and machinery. This includes anything from IT equipment to new solar panels. As a result, this should mean the Itero digital scanner is eligible.

Increase in practice growth

Align Technology released data which demonstrates that an Itero Element digital scanner is associated with an increase in practice growth. The study results show that general dentists with a previously low Invisalign case volume (of five or fewer Invisalign case starts) increased revenue by Β£120,372 in Invisalign cases in three years.

In the first year they reported an additional seven cases. By year two there was an average increase to 16 cases. By year three it was more than 28 cases as a result of using an Itero digital scanner.

Additional data shows that 1.5 times more Invisalign treatment starts were reported after using the Invisalign Outcome Simulator on the scanner. This gives the dental patient and also the practitioner the ability to visualise Invisalign treatment outcomes together.

The scheme runs until 31 March 2023. For more information about investing in an Itero digital scanner please visit

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