Zero-rating under VATA 1994, Sch. 8, Grp. 12 is tightly defined, but includes items such as specialised equipment, modifications to buildings, etc. Qualifying goods supplied directly by doctors are zero-rated in the same way as those supplied by pharmacists.

Certain supplies of goods and services for use by people who are ill or are handicapped, are zero-rated. The supply must be made to the individual concerned for his personal use.

Zero-rating applies to medicines that are:

(1)prescribed by doctors, dentists and ‘other professionals’ who are authorised to prescribe drugs; and

(2)dispensed by chemists (registered pharmacists).

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