Policy paper
VAT: introducing a new zero rate on donated medicines
This tax information and impact note is about introducing a new zero rate of VAT for qualifying donations of medicines.
Documents
Details
This measure confirms the introduction of a zero rate for donations of medicines:
- to the NHS
- for use in clinical trials
- for the continued treatment of a patient who benefitted from taking part in a clinical trial
The zero rate also applies to medicines imported for these purposes.
This measure has effect from 23 June 2026.