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Policy paper THE VALUE ADDED TAX (DRUGS AND MEDICINES) ORDER 2020 TAX INFORMATION IMPACT NOTE This Tax Information and Impact Note is about amendments to the scope of the zero-rate for drugs
dispensed on the prescription of an appropriate practitioner. Get emails about this page DOCUMENTS THE VALUE ADDED TAX (DRUGS AND MEDICINES) ORDER 2020 TAX INFORMATION IMPACT NOTE HTML
EXPLANATORY MEMORANDUM TO THE VAT (DRUG AND MEDICINES) ORDER 2020 PDF, 100 KB, 3 pages DETAILS This measure amends the scope of the zero-rate for drugs dispensed on the prescription of an
appropriate practitioner, by adding to the definition of appropriate practitioners: * ‘EEA health professionals’, in relation to supplies before the end of the transition period, * Approved
country health professionals’ in relation to supplies made on or after the end of the transition period. Following the departure of the UK from the EU, the transition period ends at 11 pm on
31 December 2020. SIGN UP FOR EMAILS OR PRINT THIS PAGE Get emails about this page Print this page