Policy paper

Revenue and Customs Brief 12 (2026): VAT zero rate on donated medicines

This brief explains when the zero rate of VAT applies to medicines supplied free of charge. This change applies from 23 June 2026.

• From: HM Revenue & Customs
• Published: 28 October 2026

Documents

VAT zero rate on donated medicines

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This brief explains that from 23 June 2026, qualifying medicines provided free of charge can be zero-rated for VAT.