Smoking cessation products — nicotine patches and gum
VAT treatment5%
What this means for your business
- Charging VAT
- VAT is charged, but at the reduced rate (5%).
- Reclaiming VAT
- VAT paid on costs related to making this supply can normally be reclaimed in full as input tax.
Official guidanceRead Budget Note BN77 (PDF, 42K) (opens in a new tab)