VAT Charities

VCHAR15200 - Medicinal products and substances: UK VAT law

The law allowing this relief is contained in Items 9 and 10 of Group 15 of Schedule 8 to the 1994 VAT Act. Those items are qualified by Notes 11 and 12.

Item 9 is qualified by Note (11):

Notes:

(11) In Item 9 -

(a) "medicinal product" has the meaning assigned to it by regulation 2(1) of the Human Medicines Regulations 2012;

(b) [omitted]

(c) [omitted]

(d) "veterinary medicinal product" has the meaning assigned to it by regulation 2 of the Veterinary Medicines Regulations 2006.

(12) In Items 9 and 10 “substance” and “ingredient” have the meanings assigned to them by section 132 of the Medicines Act 1968. [NOTE: Items 9 and 10 no longer include the word "ingredient". The definition of the word "substance" is now that assigned to it in Regulation 8 of The Human Medicines Regulations 2012. Note 12 will be amended in due course.]