Source: All England Reporter
Publisher Citation: [2002] All ER (D) 458 (Mar)
Court: Chancery Division
Judge:

Lawrence Collins J
Representation David Ewart (instructed by Hempsons) for the appellants.
  Melanie Hall (instructed by the Solicitor for Customs & Excise) for the commissioners.
Judgment Dates: 27 March 2002

Catchwords

Value added tax - Exemptions - Medical care - Appellant partnership providing general medical services - Appellant providing appliances or drugs for immediate treatment of patients - Appellant providing drugs or appliances to patients having serious difficulty in obtaining them from pharmacy - Commissioners deciding services provided by doctors exempt from VAT - Tribunal upholding commissioners' findings - Whether supply of drugs zero-rated - Whether supply of drug exempt - Item 1A, Group 12, Sch 8, Item 1(a), Group 7, Sch 9 - National Health Service Regulations (Pharmaceutical Services) Regulations 1992, regs 19, 20 - National Health Service (General Medical Services) Regulations 1992.

The Case

The purpose of reg 20 of the National Health Service (Pharmaceutical Services) Regulations 1992, was to enable doctors to step into the shoes of pharmacists in areas where rural patients had difficulty in obtaining access to a pharmacist. In the instant case, where the doctor personally administered the drug, such a supply was not zero-rated under Item 1A of Group 8 of Sch 12 to the . Accordingly, there was no basis for interfering with the VAT tribunal's decision and the appeal would be dismissed.

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