I have a VAT registered client who is in the process of going from male to female and is on hormones. She made a comment to me that she believes she can get VAT relief, or at least claim input tax, on the hormones she buys. I've heard of VAT relief for certain disabled purchases but not for this.
I'd be extremely grateful if anyone could advise me if this is true or not and if it is, could you please point me to the correct VAT notice dealing with this.
Many thanks.
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I think what Portia is getting at, is that the treatment should be exempt from VAT, and so your client should never have been charged it.
I was not suggesting that it was exempt.
I was suggesting that the hormones are probably dispensed by a pharmacist on the strength of a prescription from a medical professional, such that the supply is within item 1 of Group 12 of Schedule 8.
THAT IS SCHEDULE 8 MRME89!!
Ah Schedule 8 … I was hung up on Schedule 9 Group 7. Forgive me, I’ve never been to Thailand.
The purchase of hormones with no medical intervention will always be subject to VAT and if imported from Thailand still subject to VAT. It is only as Portia states Zero rating can apply when dispensed against a prescription issued by a registered Medical practioner.