Commentary

V4.149 Exemption for health and welfare—miscellaneous supplies

Part V4 Exemption, zero-rating and reduced rates

V4.149 Exemption for health and welfare—miscellaneous supplies

V4.149 Exemption for health and welfare—miscellaneous supplies

VATA 1994, Sch 9, Group 7, item 6 (human blood)

The supply of human blood is exempt1.

VATA 1994, Sch 9, Group 7, item 7 (products for therapeutic purposes)

Products derived from human blood are exempt when supplied for therapeutic purposes2. It has been held that a product having no physical connection with human blood is not 'derived' from it. This is true even though the product was identical to something extracted from human blood3. In applying Directive 77/388/EEC, art 13A(1)(d)4, the tribunal stated that the legislation does not exempt products by reference to

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