The reduced VAT rate of five per cent applies from 1 July 2006 to supplies of ‘contraceptive products’, other than ‘relevant exempt supplies’ (VATA 1994, Sch. 7A, Grp. 8).

Such reduced-rating applies to supplies:

(1)by retailers;

(2)via vending machines; or

(3)via the internet,

and applies regardless of whether supplied to an individual or an organisation such as a sexual health charity or the NHS.

The VAT treatment of any product used for natural family planning is unchanged by the introduction of Sch. 7A, Grp. 8.

Contraceptives obtained on the prescription of a medical practitioner remain zero-rated following the introduction of Sch. 7A, Grp. 8.

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