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):
(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:
|(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.