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Reduced Rate For Smoking Cessation Products
Published April 2008  

A reduced 5% VAT rate for ‘over the counter’ sales of smoking cessation products was introduced from 1 July 2007 for a period of one year only. The government has announced that the 5% reduced rate will continue to apply.

Smoking cessation products dispensed on prescription continue to be zero rated.

Internet Links: HMRC Budget notice

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AGS Accountants & Business Advisors Limited
Company Number: 5155857, Place of Reg: England & Wales
Registered Office: Unit 1, Castle Court 2, Castle Gate Way, Dudley, West Midlands, DY1 4RH
Tel: +44 (0) 1384 217222, Fax: +44 (0) 1384 217223, Email: accountants@ags.gb.com

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