This Brief announces a consequential change to UK VAT law to permit the zero-rating of the dispensing of drugs prescribed by physiotherapists and podiatrists following changes introduced in The Human Medicines (Amendment) Regulations 2013. The changes came into effect on 21 May 2014.

Currently medical doctors, dentists and other health professionals authorised under the Human Medicines Regulations 2012 can prescribe medication. Registered pharmacists or others with similar authorisation are already permitted to dispense zero-rated drugs and medicines to individuals for their personal use on prescription by virtue of Item 1 of Group 12 of Schedule 8 to the Value Added Tax Act 1994.

Note 2B to Group 12 lists the health professionals who are permitted to prescribe drugs. Physiotherapists and podiatrists are not currently listed and as such pharmacists cannot zero-rate the dispensing of drugs on prescription from these without the involvement of a doctor.

The Human Medicines (Amendment) Regulations 2013 came into force on 20 August 2013 and allows physiotherapists and podiatrists, after appropriate training, to prescribe certain drugs in their own right. As such, Group 12 is being updated to include these.