Policy paper

Revenue and Customs Brief 21 (2014): zero-rating of the dispensing of prescribed drugs

A change to UK VAT law to permit the zero-rating of the dispensing of drugs prescribed by physiotherapists and podiatrists.



Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 23 May 2014