VATHLT6160 - Dispensing by a GP: Scope of Item 1A of Group 12 to Schedule 8 of the VAT Act 1994

The zero rate applies only to qualifying goods supplied by GPs who are authorised or required to provide NHS pharmacy services to their “dispensing” patients. It was introduced on 1 April 1995 to bring the liability of the supply of NHS goods dispensed by GPs in line with the relief accorded to pharmacists. The zero rate applies only to those drugs which the patient takes away to self-administer. The zero rate does not apply to a GP’s supplies of private dispensing: that is standard-rated