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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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V4.421 Smoking cessation products

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