Condom a medicinal product when supplied to charity providing care or medical treatment, zero-rating

Commentary – VAT Reporter ¶32-500

Meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 8, Note 1

Reduced-rating

Contraceptive products, meaning

Commentary – VAT Reporter ¶32-500 ; VAT Reporter ¶50-600
HMRC Guidance – Notice 701/6

Generally

Commentary – VAT Reporter ¶32-500 ; VAT Reporter ¶50-600
Legislation/Regulatory – VATA94 Sch. 7A, Grp. 8, item 1
HMRC Guidance – Notice 701/6

Relevant exempt supplies, exclusion

Commentary – VAT Reporter ¶32-500 ; VAT Reporter ¶50-600
HMRC Guidance – Notice 701/6

Relevant exempt supplies, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 8, Note 2

Value added tax

Commentary – Essential Tax Companion ¶67020