»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp term ‘qualifying goodsâ€� is defined in note (2A) to Group 12 as ‘any goods designed or adapted for use with any medical or surgical treatment except for hearing aids, dentures, spectacles and contact lenses.â€�

Any goods ‘designed or adaptedâ€� may include drugs, medicines, appliances and chemical reagents. Where those goods are to be prescribed or dispensed under the NHS, it is for the NHS to decide what a prescriber may prescribe and what a dispensing doctor or pharmacist can dispense. »Ê¹ÚÌåÓýapp Drug Tariff lists those drugs and medicines which the NHS will pay for without question and those chemical reagents and appliances which a doctor (but not a dentist) may prescribe on the NHS.

Doctors or dentists may privately prescribe anything which they consider will benefit their patient. »Ê¹ÚÌåÓýapp law does not restrict zero-rating to goods prescribed on the NHS only, but you should remember that all five conditions listed in VATHLT6020 must be met before zero-rating is allowed. Consequently, if a doctor dispenses goods privately such as travel sickness pills for travellers, which do not require any prescription, such supplies would not qualify for zero-rating.