Commentary

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

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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