Policy paper

Revenue and Customs Brief 2 (2020): VAT zero rating for the dispensing of prescribed drugs

This brief announces changes to UK VAT law allowing the zero rating for dispensing drugs prescribed by practitioners from the European Economic Area (EEA) and Switzerland.

• From: HM Revenue & Customs
• Published: 12 March 2020

Documents

Revenue and Customs Brief 2 (2020): VAT zero rating for the dispensing of prescribed drugs

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Details

This Revenue and Customs brief announces a change to UK VAT law to allow the zero rating of the dispensing of drugs prescribed by appropriate practitioners from the European Economic Area (EEA) and Switzerland.

Published 12 March 2020