Commentary

BB/16D/06 VAT—liability of condoms supplied to charities providing care or medical treatment

Part V16 Forms and other HMRC material

BB/16D/06 VAT—liability of condoms supplied to charities providing care or medical treatment

BB/16D/06 VAT—liability of condoms supplied to charities providing care or medical treatment

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.

Background

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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