V4.420 Contraceptives

In the 2006 Budget it was announced1 that the reduced rate of VAT would apply to contraceptive products, other than those which are obtained on the prescription of a medical practitioner (which are zero-rated, see V4.281B) or are fitted, injected or implanted by a health professional (which form part of a VAT exempt supply of medical care – see V4.146–V4.148).

The relevant legislation came into force on 1 July 20062.

VATA 1994, Sch 7A, Group 8 applies the reduced rate to supplies of contraceptive products, namely any product designed for the purposes of human contraception, other than:


    •     any

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