V4.281B Goods on prescription

This paragraph considers the scope of zero-rating for goods on prescription under VATA 1994, Sch 8, Group 12, item 1.

For an overview of the zero-rating under VATA 1994, Sch 8, Group 12, see V4.281 and for certain definition relevant to these reliefs, see V4.281A.

VATA 1994, Sch 8, Group 12, item 1 provides for the zero-rating of any 'qualifying goods' (see below) (including goods let on hire1) dispensed to an individual for his personal use on the prescription of an 'appropriate practitioner' (see below), either:


    •     by a registered pharmacist (see below)


    •     in accordance with a requirement or authorisation under a 'relevant provision' (see below)

Note that this interpretation of the legislation does not taken into account the changes purported to be made by SI 2010/231 as there appears to be something of an anomaly in the legislation, since, with effect from 27 September 2010, SI 2010/231, art 68, Sch 4, para 5(2) inserts a new Group 12 Item 1. However, the amendment made by SI 2010/231 amends item 1 as it stood prior to its substitution by SI 2009/2972, arts 2–7 with effect from 2 December 2009. The current position is therefore not entirely clear.

Definition of 'qualifying goods'—goods on prescription (zero-rating)

VATA 1994, Sch 8, Group 12, note 2A defines 'qualifying goods' as any goods designed or adapted for use in connection with any medical or surgical treatment except hearing aids, dentures, spectacles and contact lenses.

In Notice 701/7/192, HMRC indicates that despite these exceptions, hearing aids

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