What Was the Super Deduction for UK Dentists?

The Super Deduction was a temporary UK tax relief available between 1 April 2021 and 31 March 2023. It allowed businesses — including dental practices — to claim 130% first-year capital allowances on qualifying plant and machinery investments.

This meant for every £1,000 spent, a practice could deduct £1,300 from taxable profits.

Why Did the Super Deduction Matter for Dental Practices?

During the COVID recovery period, many dental practices used the Super Deduction to accelerate investment in:

• New surgeries and digital workflows
  
• CBCT scanners, imaging software, IT servers
  
• Practice refits and cabinetry

Example:

• £50,000 CBCT scanner purchased in 2022
  
• Deduction = £65,000 (130% of spend)
  
• At 19% Corporation Tax → £12,350 tax saving
  
• Compared to £9,500 under normal AIA relief

What Happened After the Super Deduction Ended?

• The Super Deduction ended on 31 March 2023.
• From 1 April 2023, businesses returned to normal Annual Investment Allowance (AIA) rules — capped at £1 million per year.
• Some long-life and integral assets fell back into Writing Down Allowances (WDA).

How Does DentPulse Handle Historic Super Deduction Claims?

DentPulse ensures historic claims remain visible in long-term planning — and owners don’t double count relief post-2023.

DentPulse Tip™

“The Super Deduction is gone — but AIA (£1m limit) remains.
Today, timing purchases and tracking allowances is the key to maximising tax relief.”

Related Glossary Terms

• Annual Investment Allowance (AIA) – current 100% upfront relief (up to £1m)
  
• Writing Down Allowances (WDA) – spread relief for non-AIA items
  
• Capital Allowances – umbrella category of UK tax reliefs
  
• Corporation Tax (UK Dental Practices) – reduced by all capital allowance claims
  
• Equipment Loans / Lease Finance – often paired with allowance planning

Glossary Summary Table