Medicines and substances used for medical research
This includes the purchase of medicinal products and substances which will be used wholly for medical research.
If the items are not used wholly for medical research, relief cannot be claim (e.g. medicines purchased for use in the training of Pharmacy students will not qualify for relief).
Medicinal products
A ‘medicinal product’ is a substance presented as a medicine, or an ingredient for a medicine, capable of being administered to people or animals for a medicinal purpose. The zero rate covers medicinal products purchased for the purpose of testing the effectiveness of those products.
N.B. A ‘medicinal purpose’ means:
- treating or preventing disease
- diagnosing disease or ascertaining the existence or degree of a physiological condition
- contraception
- inducing anaesthesia
- otherwise preventing or interfering with the normal operation of a physiological function, whether permanently or temporarily, and whether by terminating, reducing or postponing, or increasing or accelerating the operation of that function, or in any other way.
Drugs, chemicals and substances
The University can claim VAT relief when purchasing substances directly used for testing, or for mixing with other substances, in the course of medical or veterinary research
N.B. A ‘substance’ can be natural or artificial and can be in solid or liquid form or in the form of a gas or vapour. If the substance is purchased in the form of gas, the zero-rating will also apply to the cylinder rental.
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