Commentary

RCB/2/20 VAT zero rating for the dispensing of prescribed drugs

Part V16 Forms and other HMRC material

RCB/2/20 VAT zero rating for the dispensing of prescribed drugs

RCB/2/20 VAT zero rating for the dispensing of prescribed drugs

Revenue & Customs Brief, Issue 2. 12 March 2020

Purpose of this brief

This Revenue and Customs brief announces a change to UK VAT law to allow the zero rating of the dispensing of drugs prescribed by appropriate practitioners from the European Economic Area (EEA) and Switzerland. This is as a result of changes introduced in The Human Medicines Regulations 2012.

These changes apply to the whole of the United Kingdom.

Who needs to read this

Pharmacists in the United Kingdom and their VAT advisers.

Background

At present, drugs and other qualifying goods dispensed by a registered

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial