Commentary

V4.281 Overview of zero-rating for drugs, medicines, appliances, equipment, adapted vehicles etc

Part V4 Exemption, zero-rating and reduced rates

V4.281 Overview of zero-rating for drugs, medicines, appliances, equipment, adapted vehicles etc

Drugs, medicines, appliances, equipment, adapted vehicles etc

V4.281 Overview of zero-rating for drugs, medicines, appliances, equipment, adapted vehicles etc

This paragraph provides an overview of the zero-rating extended to certain medical supplies which is conferred by VATA 1994, Sch 8, Group 12.

Scope of zero-rating—overview of drugs, medicines, appliances, equipment, adapted vehicles etc (zero-rating)

Zero-rating under VATA 1994, Sch 8, Group 12 can be conveniently divided into the following categories:

  1.  

    •     goods on prescription (VATA 1994, Sch 8, Group 12, item 1), see V4.281B

  2.  

    •     appliances and equipment (VATA 1994, Sch 8, Group 12, items 2, 5, 6 and

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