ZERO-RATING – Charities – Medicinal products – Condoms – Supply by distributor to charity which gives condoms to clients – Whether condoms are ‘medicinal products’ – Whether articles ‘for use . . by being administered to a human being . . for a medicinal purpose’ – Yes – VAT Act 1994 Sch 8 Gp 15 item 9 and Note (11)
Citations:
[2006] UKVAT V19724
Links:
Jurisdiction:
England and Wales
VAT
Updated: 14 October 2022; Ref: scu.244781
