– see also Health and welfare; Medicinal products and research substances

Administration by nurse to patient in own home, single or multiple supply

Commentary – Indirect Tax Reporter ¶15-670

Administration to patients in own homes by nurses

Case Law – Healthcare at Home Ltd [2008] BVC 2,066

Animal feeding stuffs containing

Commentary – Indirect Tax Reporter ¶20-425

Doctors provision and personal administration to reg. 20 patients

Case Law – Beynon & Partners v Customs and Excise Commissioners. [2005] BVC 3 ; Doctor Benyon & Ors. [2001] BVC 2,331 ; Doctor Beynon and Partners v Customs and Excise Commissioners. [2002] BVC 494 ; Dr Beynon and Partners v Customs and Excise Commissioners [2003] BVC 127 ; Woodings & Ors. [2000] BVC 2,032

Goods dispensed by chemist on prescription

Cure for baldness

Case Law – Parsons Green Ltd. (1990) 5 BVC 768

Evening primrose

Case Law – Bio Oil Research Ltd. [1995] BVC 1,036

Private hospital

Case Law – British United Provident Association Ltd (No. 1 Drugs). [1995] BVC 990

In-patients

Commentary – Indirect Tax Reporter ¶23-150

Private hospitals supplying to in-patients

Case Law – British United Provident Association Ltd (No. 2 Prostheses). [1995] BVC 996 ; Customs and Excise Commissioners v. Wellington Private Hospital Ltd; Customs and Excise Commissioners v. St Martins Hospital; Customs and Excise Commissioners v. British United Provident Association; British United Provident Association v. Customs and Excise Commissioners. [1997] BVC 251 ; Customs and Excise Commissioners v Wellington Private Hospital Ltd; Customs and Excise Commissioners v St Martins Hospital; Customs and Excise Commissioners v British United Provident Association; British United Provident Association v Customs and Excise Commissioners. [1995] BVC 260 ; Wellington Private Hospital Ltd. [1993] BVC 993

Scotland: dispensing doctors must register

Commentary – Indirect Tax Reporter ¶23-075

Single or multiple supply

Administration by doctors

Case Law – Woodings & Ors. [2000] BVC 2,032

Private hospital

Case Law – British United Provident Association Ltd (No. 1 Drugs). [1995] BVC 990

Supply connected with exempt care or treatment

Commentary – Indirect Tax Reporter ¶28-540

Zero-rating

Generally

Commentary – Indirect Tax Reporter ¶23-075

Goods dispensed by chemists on prescription

Commentary – Indirect Tax Reporter ¶23-125

Khat used as stimulant drug

Commentary – Indirect Tax Reporter ¶20-218

Medicine or food

Commentary – Indirect Tax Reporter ¶20-218

Personal use, meaning

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, Note (5A)

Qualifying goods, meaning

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, Note (2A)

Supply of qualifying goods dispensed by doctors

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 1A, Note (1), (5)

Supply of qualifying goods dispensed by pharmacists to individual for personal use

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 1, Note (1), (2), (5)

Supply of qualifying goods to person receiving medical/surgical treatment or care in hospital or nursing home

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, Note (5A)