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Extension of Reduced VAT Rate for Smoking Cessation Products

2008

June 30th

From 30 June 2008, there will be an indefinite extension of the reduced VAT rate on smoking cessation products this will affect manufacturers, suppliers and retailers of smoking cessation products in the United Kingdom.

A 5 per cent VAT rate has applied for smoking cessation products since 1 July 2007. It was due to expire on 30 June 2008.

Smoking cessation products are pharmaceutical products designed to help people stop smoking tobacco.