V4.421 Smoking Cessation Products

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Commentary

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

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V18.134 Registration of Lloyd's syndicates

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

V3.462A Partial exemption—special method override

C & E Comrs v East Midlands Aggregates Ltd

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

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V4.421 Smoking cessation products

Part V4 Exemption, zero-rating and reduced rates

Background to reduced rate for smoking cessation products

V18.134 Registration of Lloyd's syndicates

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

V3.462A Partial exemption—special method override

C & E Comrs v East Midlands Aggregates Ltd

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

V3.512 Meaning of 'VAT invoice'

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V4.186 Exemption—investment gold

VAT 652 Voluntary disclosure of errors on VAT returns

V3.106 Multiple supplies

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

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

V5.159 Disclosure of VAT under/overdeclarations

V2.144 Entitlement to VAT registration—taxable supplies made or to be made

V3.142A Anti-forestalling—increase in VAT rate to 17.5% (from 1 January 2010)

V5.159BA Claims for VAT repayment—unjust enrichment

V16.1022 VAT on buildings that are dwellings and used for a relevant residential purpose

V16.896 VAT—partial exemption—fair recovery of VAT on costs of incidental financial supplies

V3.318 Special procedure—inward processing

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances

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V4.421 Smoking cessation products

Part V4 Exemption, zero-rating and reduced rates

Background to reduced rate for smoking cessation products

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