MAN (92/1320)

No. 12,252

Decision given 25 May 1994.

Zero-rating – Drugs, medicines etc. – Evening primrose oil – Whether product ‘any goods’ – Whether form a ‘prescription’ – Meaning of ‘dispensed’ – Value Added Tax Act 1983, Sch. 5, Grp. 14, item 1; Directive 77/388, the sixth VAT directive, Annex H, category 3.

  The issue was whether evening primrose oil marketed as Naudicelle and available for purchase over the counter in a chemist was entitled to zero-rating when supplied on a doctor’s prescription.

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