Vol. 437 No. 4
87 Ms McManus asked the Minister for Finance if his attention has been drawn to the anomaly whereby oral hormone replacement treatment (HRT) is charged exclusive of VAT and other HRT medicines and creams are priced inclusive of VAT, thus making the latter forms of the treatment more expensive; and if he will make a statement on the matter.
The position is that oral HRT and all medicines of a kind used for human oral consumption are liable to VAT at the zero-rate in accordance with paragraph (xiii) of the Second Schedule to the VAT Act, 1972 (as amended). No such provision exists in respect of non-oral HRT and other non-oral medicines, and accordingly these fall to be taxed at the standard, 21 per cent rate of VAT. Under EC rules, it is not open to me to introduce zero-rating for non-oral medicines.
