This was an appeal to the First-tier Tribunal (FTT) by the appellant against a decision of HMRC that intravenous ‘vitamin drips’ and injectable ‘booster shots’ were standard rated taxable supplies and not exempt under VATA 1994, Sch 9, Gp 7, Item 1. 

The appellant registered for VAT in 2017 on the basis that its supplies were zero rated. This was on the basis that they were within VATA 1994, Sch 8, Gp 12, Item 1, which zero rated supplies of goods designed or adapted for use in connection with any medical or surgical treatment where the goods are dispensed to an individual for that individual's personal use on the prescription of an appropriate practitioner. 

HMRC requested information including as to what the prescriptions were "actually for", whether there was a diagnostic system to determine the appropriateness of the treatment for the patient, the documentation provided by the prescribing nurse, the