Zero-rating applies to ‘qualifying goods’ dispensed to an individual for his ‘personal use’ on the prescription of an ‘appropriate practitioner’ where the dispensing is:

(1)by a ‘registered’ pharmacist; or

(2)in accordance with a requirement or authorisation under a relevant provision

(VATA 1994, Sch. 8, Grp. 12, item 1 as substituted from 2 December 2009).

Zero-rating applies to the supply of qualifying goods prescribed by certain health professionals who, in addition to doctors and dentists, may prescribe medicines that are available only on prescription (‘prescription-only medicines’).

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