Smoking cessation products

HMRC have published a Statutory Instrument that changes the legislation that applied the reduced rate of VAT to smoking cessation products. This was introduced last year and was intended to run for one year, i.e. from 1 July 2007 to 30 June 2008. The change allows for smoking cessation products to continue to have VAT applied at the reduced rate from 1 July 2008 with no apparent end date.

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