V4.421 Smoking cessation products

In the 2007 Budget, it was announced1 that the reduced rate of 5% was to apply to 'over the counter' sales of smoking cessation products (patches, gums, inhalators and other pharmaceutical products held out for sale for the primary purpose of helping people quit smoking), other than those already zero-rated as a result of being dispensed on prescription.

The reduced rate applied initially for a period one year with effect from 1 July 2007 but was subsequently extended indefinitely2.

The reduced rate applies to supplies of pharmaceutical products designed to help people to stop smoking tobacco3.

Examples of

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