The Value Added Tax (Drugs and Medicines) Order 2009
This Order which comes into force on 2nd December 2009 varies Group 12 of Schedule 8 (zero-rated supplies of drugs, medicines and aids for the handicapped) to the Value Added Tax Act 1994 (c. 23) (“Group 12”). It modifies and clarifies the scope of Group 12 by (1) applying the zero-rate to the supply of qualifying goods prescribed by health professionals who, in addition to doctors and dentists, are permitted to prescribe medicines that are available only on prescription (‘prescription-only medicines’) and (2) updating the references to the legislative provisions which permit doctors to dispense goods on prescription.