VCHAR15500 - Medicinal products and substances: Relevant goods
If an article does not qualify to be regarded as “relevant goods” under items 4 and 5 a charity may attempt to obtain zero-rating for it on the grounds that it is a medicinal product.
Note 11 to Group 15 does not include an instrument, apparatus or appliance. Most of the goods that fall outside the terms of Items 4 and 5 will be excluded from Item 9 on the basis of this Note.
Note 11 implies that medicinal products which qualify for relief are capable of being consumed or otherwise absorbed into the body. Clearly a syringe would fall outside this interpretation, whereas a contraceptive pill would fall within it.