Following consultation to ensure consistency with the Department of Health and Social Care’s Human Medicines Regulations 2012, it has been confirmed that the draft Value Added Tax (Drugs and Medicines) Order 2019 regulations, which will amend the scope of the zero rate for prescription drugs, are not being amended. However, there may need to be a change to the commencement provisions to fully reflect the timing of prospective changes to the definition of health professionals in the Human Medicines Regulations 2012.
Following consultation to ensure consistency with the Department of Health and Social Care’s Human Medicines Regulations 2012, it has been confirmed that the draft Value Added Tax (Drugs and Medicines) Order 2019 regulations, which will amend the scope of the zero rate for prescription drugs, are not being amended. However, there may need to be a change to the commencement provisions to fully reflect the timing of prospective changes to the definition of health professionals in the Human Medicines Regulations 2012.
