BB/16D/06 VAT—liability of condoms supplied to charities providing care or medical treatmentBusiness Brief, Issue 16. 12 October 2006This business brief article explains HMRC's position as a result of the Tribunal's decision in the case of Pasante Healthcare Ltd. BackgroundThe supply of a “medicinal product” to a charity providing care or medical or surgical treatment is zero-rated (VATA 1994, Sch 8, Group 15). Pasante Healthcare Ltd supplied condoms to a charity that provides free and confidential sexual health advice and contraception to young people. It contended that condoms are medicinal products within the terms of the Act, and therefore should
Business Brief, Issue 16. 12 October 2006
This business brief article explains HMRC's position as a result of the Tribunal's decision in the case of Pasante Healthcare Ltd.
The supply of a “medicinal product” to a charity providing care or medical or surgical treatment is zero-rated (VATA 1994, Sch 8, Group 15). Pasante Healthcare Ltd supplied condoms to a charity that provides free and confidential sexual health advice and contraception to young people. It contended that condoms are medicinal products within the terms of the Act, and therefore should
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