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This paragraph considers the scope of zero-rating for goods on prescription under VATA 1994, Sch 8, Group 12, Item 1.

For an overview of the zero-rating under VATA 1994, Sch 8, Group 12, see V4.281 and for certain definitions relevant to these reliefs, see V4.281A.

VATA 1994, Sch 8, Group 12, Item 1 provides for the zero-rating of any 'qualifying goods' (see below) (including goods let on hire¹) dispensed to an individual for his personal use on the prescription of an 'appropriate practitioner' (see below), either:

1. Ìý

   •ÌýÌýÌýÌý by a registered pharmacist (see below)

2. Ìý

   •ÌýÌýÌýÌý in accordance with a requirement or authorisation under a 'relevant provision' (see below)

From 9 October 2023 to 31 March 2027, the zero rate also includes medicines supplied through patient group directions. A patient group direction is a written instruction that allows healthcare professionals to supply and administer specified drugs and medicines to a pre-defined group of patients without a prescription. This may ease pressure on GP services. It is implemented by