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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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V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

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V21.122 The main supplies

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V3.153 Value—subsidies

V3.512 Meaning of 'VAT invoice'

V21.128 Combined heat and power schemes

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V5.187 VAT debts—insolvency, bankruptcy and winding up

V16.1026 Cross border VAT refunds – Republic of Serbia

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

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V2.131 Transfer of VAT registration following a TOGC