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VAT rates applicable to medicines

The table below shows the VAT rates applied to medicines in European countries as of 1 January 2018.

(1) France: reimbursable medicines 2.1%; non-reimbursable medicines 10.0% (2) Ireland: oral medication 0%; other medication 23% (3) Lithuania: reimbursable medicines 5.0%; non-reimbursable medicines 21.0% (4) U.K.: 0% for prescription medicines dispensed in the Community; 20% for prescription medicines consumed in the hospital setting