This paragraph covers the reduced rate of VAT for contraceptive products in VATA 1994, Sch 7A, Group 8.
Background to reduced rate for contraceptives
In the 2006 Budget it was announced1 that the reduced rate of VAT would apply to contraceptive products, other than those which are obtained on the prescription of a medical practitioner (which are zero-rated, see V4.281B) or are fitted, injected or implanted by a health professional (which form part of a VAT
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