– see also Health and welfare

Charities providing, medicinal products

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 15, item 9

Charities providing, medicinal products for

– see Medicinal products and research substances

Exemption

Hospital or state regulated institution providing

– see Hospitals

Medical care

– see Health and welfare

Goods dispensed by chemist on prescription, zero-rating

Commentary – Indirect Tax Reporter ¶23-125

Relevant goods supplied to eligible body

Handicapped persons

Commentary – Indirect Tax Reporter ¶50-495

Repair or maintenance

Commentary – Indirect Tax Reporter ¶50-535

Use in medical or veterinary research, training, diagnosis or treatment, meaning

Commentary – Indirect Tax Reporter ¶50-500