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The site was last updated on 11 October 2008.

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VAT reduction to help stop smoking

From 1 July, the VAT charged on products to help people stop smoking, such as nicotine gum and patches, and inhalators, is reduced from 17.5% to 5%. This applies to products sold over the counter. Similar products which are given out on prescription are zero-rated for VAT because they count as medicines.

 
   
 

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