HM Revenue and Customs Brief 21/14 - Dispensing of prescribed drugs
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Issued 23 May 2014
Zero-rating of the dispensing of drugs prescribed by
physiotherapists and podiatrists
This Revenue & Customs Brief announces a consequential
change to UK VAT law to permit the zero-rating of the dispensing of
drugs prescribed by physiotherapists and podiatrists. This is as a
result of changes introduced in The Human Medicines (Amendment)
Who should read this?
Physiotherapists and podiatrists, pharmacists and other health
professionals who are authorised to dispense drugs.
Currently medical doctors, dentists and other health
professionals authorised under the Human Medicines Regulations 2012 can
Registered pharmacists or others with similar authorisation
are already permitted to dispense zero-rated drugs and medicines to
individuals for their personal use on prescription by virtue of Item 1
of Group 12 of Schedule 8 to the Value Added Tax Act 1994. Note 2B to
Group 12 lists the health professionals who are permitted to prescribe
Physiotherapists and podiatrists are not currently listed and
as such pharmacists cannot zero-rate the dispensing of drugs on
prescription from these without the involvement of a doctor.
The Human Medicines (Amendment) Regulations 2013 came into
force on 20 August 2013. It allows physiotherapists and podiatrists,
after appropriate training, to prescribe certain drugs in their own
right. As such, Group 12 is being updated to include these.
Changes to legislation
A new statutory instrument 'The Value Added Tax (Drugs and
Medicines) Order 2014' will come into force. This Order amends the VAT
Act 1994. It adds physiotherapists and podiatrists to the list of
persons who can prescribe drugs which can be zero-rated by pharmacists
or by other health professionals authorised to dispense drugs.
The changes come into effect as of 21 May 2014.
Who can I contact for further information?
For further information please contact the VAT Helpline on
Telephone: 0300 200 3700.
The Helpline is available from 8.00am to 6.00pm, Monday to
If you have hearing difficulties, please ring the Textphone
service on Telephone: 0300 200 3719.
About the Author
© Crown Copyright 2014.
A licence is needed to reproduce this article and has been republished
for educational / informational purposes only. Article reproduced by
permission of HM Revenue & Customs.
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Article Published/Sorted/Amended on Scopulus 2014-05-26 09:30:39 in Tax Articles