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HMRC is consulting on draft regulations to ensure that zero rating continues to be available for drugs dispensed by approved medical practitioners before and after the UK leaves the EU.
The regulations provide that the definition of ‘appropriate practitioner’ in UK VAT legislation will include ‘EEA health professionals’ for supplies made before exit day, and ‘approved country health professionals’ for those made on or after exit day. This is to reflect changes being made to definitions within the Human Medicines Regulations 2012 from exit day.
The regulations are expected to come into force on 14 November.
Comments should be emailed to Drugsandmedicinesconsultation@hmrc.gov.uk by 30 October.
Consultation document: tinyurl.com/hmrcdmo2019
