Tax Relief on Treatments

Dental Treatments for which Tax Relief is Allowable

A. Crowns:
These are restorations fabricated outside the mouth and are permanently cemented to existing tooth tissue.
B. Veneers/ Rembrant Type Etched Filings:
These are a form of crown.
C. Tip Replacing:
This is regarded as a crown where a large part of the tooth needs to be replaced and the replacement is made outside the mouth.
D. Gold Posts:
These are inserts in the nerve canal of a tooth, to hold a crown.
E. Gold Inlays:
These are a smaller version of a gold crown. (Only allowable if fabricated outside of the mouth).
F. Endodontics - Root Canal Treatment:
This involves the filling of the nerve canal and not the filling of teeth.
G. Periodontal Treatment:
Root Planing is a treatment of periodontal (gum) disease.
Currettage and Debridement is part of root planing.
Gum Flaps is a gum treatment.
Chrome Colbalt Splint if used in connection with periodontal treatment. (If it contains teeth, relief is not allowable)
Implants following treatments of periodontal (gum) disease which included bone grafting and bone augmentation.
H. Orthodontic Treatment:
This involves the provision of braces and similar treatments.
I. Surgical Extraction of Impacted Wisdom Teeth:
Relief is allowable when undertaken in a hospital, or by a dentist in a dental surgery.
Certification from the hospital will be required to obtain relief.
J. Bridgework:
Dental Treatment consisting of an enamel-retained bridge or a tooth-supported bridge is allowable.
Tax relief is not available for the cost of scaling, extraction and filling of teeth or the provision of artificial teeth or dentures.

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