Policy paper
VAT: Introducing a new zero rate to extend the scope of patient group directions
This tax information and impact note explains the VAT zero rate on drugs, medicines and aids for disabled people to include the supply of drugs and medicines supplied under a patient group direction.
Documents
Details
This measure amends the scope of the VAT zero rate for drugs, medicines and aids for disabled people to include the supply of drugs and medicines to an individual for personal use in accordance with a patient group direction issued under the Human Medicines Regulations 2012.
The measure will bring the VAT treatment of patient group directions in line with the VAT treatment of drugs and medicines dispensed on a prescription of a registered health professional. The VAT zero rate will apply from 9 October 2023 until 31 March 2027.