RCB/21/14 Zero-rating of the dispensing of drugs prescribed by physiotherapists and podiatrists

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

RCB/21/14 Zero-rating of the dispensing of drugs prescribed by physiotherapists and podiatrists

Part V16 Forms and other HMRC material | Commentary

RCB/21/14 Zero-rating of the dispensing of drugs prescribed by physiotherapists and podiatrists

Revenue & Customs Brief, Issue 21. 23 May 2014

Purpose

This Revenue & Customs Brief announces a consequential change to UK VAT law to permit the zero-rating of the dispensing of drugs prescribed by physiotherapists and podiatrists. This is as a result of changes introduced in The Human Medicines (Amendment) Regulations 2013.

Who should read this?

Physiotherapists and podiatrists, pharmacists and other health professionals who are authorised to dispense drugs.

Background

Currently medical doctors, dentists and other health professionals authorised under the Human Medicines Regulations 2012 can prescribe medication.

Registered pharmacists or others with similar

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RCB/25/14 VAT—supplies of sporting services by non-profit making bodies – implications of the judgment by the European Court in Bridport and West Dorset Golf Club Ltd (C-495/12)

RCB/21/14 Zero-rating of the dispensing of drugs prescribed by physiotherapists and podiatrists

Part V16 Forms and other HMRC material

RCB/21/14 Zero-rating of the dispensing of drugs prescribed by physiotherapists and podiatrists

RCB/21/14 Zero-rating of the dispensing of drugs prescribed by physiotherapists and podiatrists

Purpose

Who should read this?

Background

Business Briefs

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RCB/26/14 HMRC sharing of non-financial VAT registration data and exporter data

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RCB/28/14 VAT—domestic reverse charge for businesses wholesale trading in gas and electricity – further information on Revenue & Customs Brief 23/14

RCB/29/14 VAT—amendments to regulations for online filing of VAT returns

RCB/32/14 VAT—policy on holding companies

RCB/34/14 VAT Retail Export Scheme – market engagement on a digital solution

RCB/35/14 Lok'nStore Group PLC decision on calculating deductible VAT

RCB/36/14 VAT—liability of snowballs

RCB/37/14 VAT grouping rules

RCB/39/14 VAT—liability catering and other services linked to education

RCB/43/14 VAT on pension fund management costs

RCB/44/14 VAT treatment of pension fund management services

RCB/46/14 VAT rule change and the VAT Mini One Stop Shop – additional guidance

RCB/47/14 Changes to the Intrastat arrival threshold from 1 January 2015

RCB/49/14 VAT—prompt payment discounts

RCB/2/15 VAT grouping rules and the Skandia judgment

RCB/8/15 Deduction of VAT on pension fund management costs

RCB/21/14 Zero-rating of the dispensing of drugs prescribed by physiotherapists and podiatrists

Part V16 Forms and other HMRC material

RCB/21/14 Zero-rating of the dispensing of drugs prescribed by physiotherapists and podiatrists

RCB/21/14 Zero-rating of the dispensing of drugs prescribed by physiotherapists and podiatrists

Purpose

Who should read this?

Background

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