VATHLT6060 | The zero rate for dispensed drugs: background: what is personal use?

Personal use is not defined, but essentially it means the private use of a specific person. Note (5A) limits its scope in relation to item 1.

This means that (in principle) ‘personal use’ does not include use while the patient is an in- patient, a resident, or attending the premises of a hospital or nursing home. ‘Hospital or nursing home’ includes medical clinics, cottage hospitals and other centres which are registered, approved, licensed or exempted from registration in the same way as a hospital or nursing home.

However, in specific circumstances we accept that there is personal use of qualifying goods prescribed by a GP or a general dental practitioner (GDP) even though the patient is an in-patient, a resident or attending the premises of a hospital or nursing home. These circumstances are outlined in VATHLT6070 and VATHLT6080