We have received the following guidance from Revenue on the provision of blister packs, where a charge is being levied on the patient.
Goods may be supplied packed for sale with no separate charge made for the packages which contain the goods. In such cases, the rate of Value-Added Tax (VAT) chargeable is the rate which applies to the goods.
If containers are charged separately from the goods, the transaction consists of separate sales of goods and of containers. Each separate sale is chargeable at the appropriate rate. Further information is available through the VAT Phone Helpline 01 738 3630.
