Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Charities

Medicinal products and substances: UK VAT law

The law allowing this relief is contained in Items 9 and 10 of Group 15 of Schedule 8 to the 1994 VAT Act. Those items are qualified by Notes 11 and 12.

Item 9 is qualified by Note (11):

Notes:

(11) In Item 9 -

(a) a medicinal product means any substance or article (not being an instrument, apparatus or appliance) which is for use wholly or mainly in either or both the following ways -

(i) by being administered to one or more human beings or animals for a medicinal purpose;

(ii) as an ingredient in the preparation of a substance or article which is to be administered to one or more human beings or animals for a medicinal purpose;

(b) a medicinal purpose has the meaning assigned to it by section 130(2) of the Medicines Act 1968

(c) administer has the meaning assigned to it by section 130(9) of the Medicines Act 1968.  
   

Items 9 and 10 are both qualified by Note 12:

Notes:
(12) In Items 9 and 10 “substance” and “ingredient” have the meanings assigned to them by section 132 of the Medicines Act 1968.    
     

These notes refer to sections of the Medicine Act 1968.