- HMRC has updated their VAT guidance in VAT Notice 701/57, including changes to the zero-rating of prescription medicines supplied under patient group directions.
- The changes will apply from 9 October 2023 until 31 March 2027.
- However, there are some errors in the guidance, particularly in relation to the inclusion of pharmacy technicians as health professionals.
- The changes also include an exemption for fees earned by GPs for forensic physician services if the primary purpose is the health of victims or perpetrators of crime.
- Overall, while the changes are welcome, HMRC’s guidance needs further revision to address the errors.
Source Moore and Smalley
