Policy paper

The Value Added Tax (Drugs and Medicines) Order 2020 Tax Information Impact Note

This Tax Information and Impact Note is about amendments to the scope of the zero-rate for drugs dispensed on the prescription of an appropriate practitioner.

• From: HM Revenue & Customs
• Published: 13 March 2020
• Last updated: 13 March 2020 — See all updates

Documents

The Value Added Tax (Drugs and Medicines) Order 2020 Tax Information Impact Note

HTML

Explanatory memorandum to the VAT (drug and medicines) Order 2020

PDF, 100 KB, 3 pages

Details

This measure amends the scope of the zero-rate for drugs dispensed on the prescription of an appropriate practitioner, by adding to the definition of appropriate practitioners:

• ‘EEA health professionals’, in relation to supplies before the end of the transition period,
• Approved country health professionals’ in relation to supplies made on or after the end of the transition period.

Following the departure of the UK from the EU, the transition period ends at 11 pm on 31 December 2020.

Published 13 March 2020
Last updated 13 March 2020 + show all updates

1. 13 March 2020

   Explanatory memorandum to the VAT (drug and medicines) Order 2020 has been added.

2. 13 March 2020

   First published.