- HMRC has temporarily extended the VAT zero rate on drugs and medicines dispensed for personal use to include those supplied through patient group directions, which are written instructions allowing healthcare professionals to supply and administer specified drugs and medicines to a pre-defined group of patients without a prescription.
- This zero rate will apply from 9 October 2023 until 31 March 2027 and only applies to supplies made by registered pharmacists or General Practitioner practices.
- However, it does not apply to vaccines and medicines administered by a health professional, as these are exempt as medical treatment and not for personal use.
Source KPMG
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