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 Fillings:

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 the mouth).

F. Endodontics - Root Canal Treatment:

This involves the filling of the nerve canal and not the filling of the teeth.

G. Periodontal Treatment:

     Root Planing - a treatment of periodontal (gum) disease.
     Currettage and Debridement - part of root planing.
     Gum Flaps - a gum treatment.
     Chrome Cobalt Splint - if used in connection with periodontal treatment.
     (If it contains teeth, relief is not allowable).
     Dental implants following treatment 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/dentist will be required to obtain
tax relief.

J. Bridgework:

Dental treatment consisting of an enamel-retained bridge or a tooth-supported bridge is allowable.

NOTE:

Tax relief is not available for the cost of scaling, extraction and filling of teeth ot the provision and repair of artificial teeth or dentures.