- Clatterbridge Pharmacy Limited is a subsidiary of the Clatterbridge Cancer Centre NHS Foundation Trust.
- CPL dispenses medication to patients of the Trust.
- HMRC disputes CPL’s VAT treatment of medicines administered intravenously at home.
- CPL treated these supplies as zero rated and did not charge VAT.
- Zero rating applies if medicines are qualifying goods, dispensed to an individual, for personal use on prescription, and dispensed by a registered pharmacist.
- No dispute on prescription, pharmacist, or qualifying goods.
- Disagreement on interpretation of personal use in VAT Act 1994.
- HMRC argued administration method affects personal use status.
- Tribunal disagreed, stating Note 5A explains personal use, not exclusions.
- Legislation excludes certain situations from zero rating for VAT.
Source: mha.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
