VATTOS6720 - Accommodation tax points: standard-rated prescription products: approval procedure

Form of application

Those wishing to apply for an accommodation tax point should be invited to apply in the form set out below. The application should be made using the normal business letter head and is to be signed by the usual signatory to the VAT return.

VALUE ADDED TAX - DIRECTION UNDER SECTION 6(10)(b) OF THE VAT ACT 1994.

We request that supplies by [insert company or business name]of NHS prescription goods which are subject to Prescription Pricing Authority remuneration procedures, be treated as taking place at the end of the period during which these procedures are undertaken for the goods in question. The end of each such period to be established by the date we receive the relevant form FP47(A) or equivalent documentation. We confirm that the supplies in question are made other than by way of a retail pharmacy.

We further request that on the issue of such a direction, any existing direction will cease to have effect in so far as it might apply to the above mentioned supplies.

Form of approval

In the absence of any doubts that the applicant is supplying standard-rated prescription products which are subject to the Prescription Pricing Authority Form FP47(A) procedures, you may issue a Notice of Direction in the following form:

To: (Name & address of applicant)

VALUE ADDED TAX - DIRECTION UNDER SECTION 6(10)(b) OF THE VAT ACT 1994

In exercise of their powers under section 6(10)(b) of the Value added Tax Act 1994 the Commissioners for Her Majesty’s Revenue & Customs hereby direct that supplies by you of NHS prescription goods which are subject to Prescription Pricing Authority remuneration procedures, be treated as taking place at the end of the period during which those procedures are undertaken for the goods in question. The end of each such period to be established by the date the relevant form FP47(A) or equivalent documentation is received.

This direction replaces any existing direction to the extent that the existing direction applies to the above mentioned supplies and will remain in force until you request otherwise or it is revoked.

Date:

Signature:

For and on behalf of the Commissioners for Her Majesty’s Revenue & Customs