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VAT zero-rating for dispensing practitioners after Brexit

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HMRC is consulting until 30 October 2019 on a draft order intended to ensure that VAT zero-rating continues to be available for drugs dispensed by approved medical practitioners before and after Brexit.

The draft Value Added Tax (Drugs and Medicines) Order 2019 provides that the definition of ‘appropriate practitioner’ in UK VAT legislation will include ‘EEA health professionals’ in relation to supplies made before exit day, and ‘approved country health professionals’ in relation to supplies made on or after exit day. This is to reflect changes being made to definitions within the Human Medicines Regulations 2012 from exit day.

HMRC’s accompanying tax information and impact note says it expects the regulations to come into force on 14 November 2019. See

Issue: 1460
Categories: News