HC Deb 26 April 1991 vol 189 c594W
Mr. Hinchliffe

To ask the Chancellor of the Exchequer which medical and paramedical toiletries attract VAT.

Mrs. Gillian Shephard

[holding answer 25 April 1991]: Toiletries are normally chargeable with the standard rate of VAT. However, goods prescribed for the treatment of a patient by a registered medical practitioner and dispensed by a registered pharmaceutical chemist are zero-rated.

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