»Ê¹ÚÌåÓýapp

All GPs in the UK can administer drugs at the time of treatment regardless of whether they are also NHS dispensing GPs. »Ê¹ÚÌåÓýapp professional services of a registered medical practitioner are exempt from VAT under item 1 to Group 7 of Schedule 9, and the House of Lords judgment in the case of Dr Beynon and Partners ([2005] STC 55) confirmed our view that personally administered drugs and medicines such as vaccines and injections are part of the doctor’s single supply of medical care. »Ê¹ÚÌåÓýapp doctors in this practice were dispensing GPs. »Ê¹ÚÌåÓýapp partners argued that, when personally administering medicines to a patient who was entitled to receive NHS dispensing services from them, the patient received separate supplies of exempt medical services and zero-rated dispensed goods. However, the House of Lords concluded that, in reality, the patient’s visit to the doctor for treatment was one transaction. »Ê¹ÚÌåÓýappy said it was essential, for practical reasons to have a rule which applied across the board to transactions of a certain kind. Accordingly, we consider this judgment also confirms the VAT treatment of diagnostic reagents, contraceptive caps, diaphragms and intra-uterine devices, and pessaries, where they are personally administered or fitted (‘immediately administeredâ€� in Scotland) to the patient by the doctor at the time of treatment. »Ê¹ÚÌåÓýapp zero rate therefore does not apply to these goods.