SCHEDULES

SCHEDULE 8 U.K. Zero-rating

Part II U.K. The Groups

Group 12— Drugs, medicines, aids for the [F1 disabled], etc. U.K.

Textual Amendments

F1 Word in Sch. 8 Pt. II Group 12 heading substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 7(c)

Modifications etc. (not altering text)

C1 Sch. 8 Pt. 2 Group 12 modified (temp.) (9.10.2023) by The Value Added Tax (Drugs and Medicines) Order 2023 (S.I. 2023/1006), arts. 1(1), 2 (with art. 1(2))

[F2 11 U.K.The supply to a charity of a service of providing, extending or adapting a bathroom, washroom or lavatory for use by [F3 disabled] persons—

(a) in residential accommodation, or

(b) in a day-centre where at least 20 per cent. of the individuals using the centre are [F3 disabled] persons,

where such provision, extension or adaptation is necessary by reason of the condition of the [F3 disabled] persons.]

Textual Amendments

F2 Sch. 8 Pt. II Group 12 item 11 substituted (1.4.2000) by S.I. 2000/805, art. 3

F3 Word in Sch. 8 Pt. II Group 12 items 2-19 substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 7(a)