The Value Added Tax (Independence Payment) Order 2013

Amendments to the Value Added Tax Act 1994

3.  In Schedule 8 to the Value Added Tax Act 1994 (zero-rating), in Group 12 (drugs, medicines, aids for the handicapped etc) —

(a) in item 14, after “mobility component” insert “, of a personal independence payment by virtue of entitlement to the mobility component, of an armed forces independence payment”;

(b) in Note (6)(b)(1), after “disability living allowance” insert “, the mobility component of the personal independence payment, armed forces independence payment”; and

(c) in Note (7), omit the “and” at the end of paragraph (a), and after that paragraph insert—

“(aa) “personal independence payment” means a personal independence payment under Part 4 of the Welfare Reform Act 2012 or the corresponding provision having effect in Northern Ireland;

(ab) “armed forces independence payment” means an armed forces independence payment under a scheme established under section 1 of the Armed Forces (Pensions and Compensation) Act 2004; and”.

(1)

Note (6)(b) was amended by S.I. 2002/1397.