Purchase of drugs and chemicals for medical or veterinary research
Drugs and chemicals
A charity engaged in medical or veterinary research can purchase substances directly used for testing, or for mixing with other substances in the course of that research, at the zero rate.
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.
Medicinal products
A charity engaged in medical or veterinary research, can purchase medicinal products at the zero rate.
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 by a charity for the purpose of testing the efficiency of those products.
‘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
Obtaining the relief