Policy paper

Revenue and Customs Brief 7 (2023): change to the VAT treatment of drugs and medicines supplied under patient group directions

This brief sets out a change to the VAT treatment of drugs and medicines supplied under patient group directions.

From:
HM Revenue & Customs
Published
9 October 2023

Documents

Change to the VAT treatment of drugs and medicines supplied under patient group directions

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Details

This brief explains:

  • the change to the VAT treatment of goods supplied through a patient group direction
  • where businesses can find more information

The change has no impact on drugs and medicines that already qualify for VAT zero-rating under existing provisions.

Published 9 October 2023

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