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Home / De-Voil / Part V4 Exemption, zero-rating and reduced rates / Division V4.4 Reduced rate / The reduced ratings / V4.421 Smoking cessation products

V4.421 Smoking cessation products

Part V4 Exemption, zero-rating and reduced rates

This paragraph covers the reduced rate of VAT for smoking cessation products in VATA 1994, Sch 7A, Group 11.

Background to reduced rate for smoking cessation products

In the 2007 Budget, it was announced¹ that the reduced rate of 5% was to apply to 'over the counter' sales of smoking cessation products (patches, gums, inhalators

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V5.141A VAT payment—goods subject to a fiscal warehouse regime

V4.421 Smoking cessation products

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V5.137 Person to whom a VAT assessment must be notified

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V3.306 Valuation for import VAT

V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax

275 Customs: export procedures

V16.881 Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses

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V3.524 Construction industry authenticated receipt

V1.241 Interpretation and construction of VAT legislation

V16.1036 VAT MOSS – exchange rates for period ending March 2016

V2.226 Business transferred as a going concern (TOGC)

V5.241 Power of arrest

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V3.533 Margin scheme—the auctioneers' scheme

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