RCB/48/07 VAT—introduction of a reduced rate for the supply of smoking cessation productsRevenue & Customs Brief, Issue 48. June 2007With effect from 1 July 2007, the supply of smoking cessation products will be eligible for the reduced rate of VAT (5 per cent).This relief will be in force for a period of one year and its introductino will coincide with the ban on smoking in public places in England.Scope of the reduced rateA new group will be added to Schedule 7A of VATA 1994 to introduce the reduced rate to supplies of smoking cessation produces, which are paharmaceutical products
Revenue & Customs Brief, Issue 48. June 2007
With effect from 1 July 2007, the supply of smoking cessation products will be eligible for the reduced rate of VAT (5 per cent).
This relief will be in force for a period of one year and its introductino will coincide with the ban on smoking in public places in England.
A new group will be added to Schedule 7A of VATA 1994 to introduce the reduced rate to supplies of smoking cessation produces, which are paharmaceutical products
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.