SCHEDULES
SCHEDULE 8 Zero-rating
Part II The Groups
C3Group 12— Drugs, medicines, aids for the F32disabled, etc.
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))
Notes:
1
Section 30(3) does not apply to goods forming part of a description of supply in item 1 F29..., nor to other goods forming part of a description of supply in this Group, except where those other goods are F28... imported F15... by a F11disabled person for domestic or his personal use, or by a charity for making available to F11disabled persons, by sale or otherwise, for domestic or their personal use.
F352
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12A
In F13item 1, “qualifying goods” means any goods designed or adapted for use in connection with any medical or surgical treatment except—
a
hearing aids;
b
dentures; and
c
spectacles and contact lenses.
F142B
In item 1 “appropriate practitioner” means—
a
a registered medical practitioner;
b
a person registered in the dentists’ register under the Dentists Act 1984;
F39ba
an approved country health professional within the meaning given by regulation 213 of the Human Medicines Regulations 2012;
c
a community practitioner nurse prescriber;
F25ca
an EEA health professional within the meaning given by regulation 213 of the Human Medicines Regulations 2012;
d
a nurse independent prescriber;
e
an optometrist independent prescriber;
f
a pharmacist independent prescriber;
F40fa
a physiotherapist independent prescriber;
fb
a podiatrist independent prescriber;
g
a supplementary prescriber.
For the purposes of this Note “community practitioner nurse prescriber”, “nurse independent prescriber”, “optometrist independent prescriber”, “pharmacist independent prescriber” F48, “physiotherapist independent prescriber”, “podiatrist independent prescriber” and “supplementary prescriber” have the meanings given in F21regulation 8(1) of the Human Medicines Regulations 2012.
2C
In item 1 “registered pharmacist” means a person who is—
a
registered in the Register of Pharmacists maintained under the Pharmacists and Pharmacy Technicians Order 2007, or
b
registered in the register of pharmaceutical chemists kept under the Pharmacy (Northern Ireland) Order 1976.
2D
In item 1 “relevant provision” means—
a
article 57 of the Health and Personal Social Services (Northern Ireland) Order 1972;
b
regulation 20 of the National Health Service (Pharmaceutical Services) Regulations 1992;
c
regulation 12 of the Pharmaceutical Services Regulations (Northern Ireland) 1997;
d
paragraph 44 of Schedule 5 to the National Health Service (General Medical Services Contracts) (Scotland) Regulations 2004;
e
paragraph 15 of Schedule 1 to the National Health Service (Primary Medical Services Section 17C Agreements) (Scotland) Regulations 2004;
f
paragraphs 47 and 49 of Schedule 6 to the National Health Service (General Medical Services Contracts) Regulations 2004;
g
paragraph 44 of Schedule 5 to the Health and Personal Social Services (General Medical Services Contracts) Regulations (Northern Ireland) 2004;
h
paragraphs 46, 48 and 49 of Schedule 5 to the National Health Service (Personal Medical Services Agreements) Regulations 2004;
C2i
paragraph 47 of Schedule 6 to the National Health Service (General Medical Services Contracts) (Wales) Regulations 2004;
C1j
regulation 60 of the National Health Service (Pharmaceutical Services) Regulations 2005.
F203
Any person who is chronically sick or disabled is “disabled” for the purposes of this Group.
4
Item 2 shall not include hearing aids (except hearing aids designed for the auditory training of deaf children), dentures, spectacles and contact lenses but shall be deemed to include—
a
clothing, footwear and wigs;
b
invalid wheelchairs, and invalid carriages F2. . .; and
c
renal haemodialysis units, oxygen concentrators, artificial respirators and other similar apparatus.
5
F45A
In item 1 the reference to personal use does not include any use which is, or involves, a use by or in relation to an individual while that individual, for the purposes of being provided (whether or not by the person making the supply) with medical or surgical treatment, or with any form of care—
a
is an in-patient or resident in a relevant institution which is a hospital or nursing home; or
b
is attending at the premises of a relevant institution which is a hospital or nursing home.
5B
Subject to Notes (5C) and (5D), in item 2 the reference to domestic or personal use does not include any use which is, or involves, a use by or in relation to a F17disabled person while that person, for the purposes of being provided (whether or not by the person making the supply) with medical or surgical treatment, or with any form of care—
a
is an in-patient or resident in a relevant institution; or
b
is attending at the premises of a relevant institution.
5C
Note (5B) does not apply for the purpose of determining whether any of the following supplies falls within item 2, that is to say—
a
a supply to a charity;
b
a supply by a person mentioned in any of paragraphs (a) to (g) of Note (5H) of an invalid wheelchair or invalid carriage;
c
a supply by a person so mentioned of any parts or accessories designed solely for use in or with an invalid wheelchair or invalid carriage.
5D
Note (5B) applies for the purpose of determining whether a supply of goods by a person not mentioned in any of paragraphs (a) to (g) of Note (5H) falls within item 2 only if those goods are—
a
goods falling within paragraph (a) of that item;
b
incontinence products and wound dressings; or
c
parts and accessories designed solely for use in or with goods falling within paragraph (a) of this Note.
5E
Subject to Note (5F), item 2 does not include—
a
a supply made in accordance with any agreement, arrangement or understanding (whether or not legally enforceable) to which any of the persons mentioned in paragraphs (a) to (g) of Note (5H) is or has been a party otherwise than as the supplier; or
b
any supply the whole or any part of the consideration for which is provided (whether directly or indirectly) by a person so mentioned.
5F
A supply to a F17disabled person of an invalid wheelchair or invalid carriage is excluded from item 2 by Note (5E) only if—
a
that Note applies in relation to that supply by reference to a person falling within paragraph (g) of Note (5H); or
b
the whole of the consideration for the supply is provided (whether directly or indirectly) by a person falling within any of paragraphs (a) to (f) of Note (5H).
5G
In Notes (4), (5C) and (5F), the references to an invalid wheelchair and to an invalid carriage do not include references to any mechanically propelled vehicle which is intended or adapted for use on roads.
5H
The persons referred to in Notes (5C) to (5F) are—
F9a
aa
a Health Authority, Special Health Authority or Local Health Board in Wales;
b
a Health Board or Special Health Board in Scotland;
F18c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d
e
F19eaa
an NHS foundation trust;
F42ea
an integrated care board established under section 14Z25 of the National Health Service Act 2006;
F46f
a Health and Social Care trust established under the Health and Personal Social Services (Northern Ireland) Order 1991; or
g
any person not falling within any of paragraphs (a) to (f) above who is engaged in the carrying on of any activity in respect of which a relevant institution is required to be approved, licensed or registered or as the case may be, would be so required if not exempt.
5I
In Notes (5A), (5B) and (5H), “relevant institution” means any institution (whether a hospital, nursing home or other institution) which provides care or medical or surgical treatment and is either—
a
approved, licensed or registered in accordance with the provisions of any enactment or Northern Ireland legislation; or
b
exempted by or under the provisions of any enactment or Northern Ireland legislation from any requirement to be approved, licensed or registered;,
and in this Note the references to the provisions of any enactment or Northern Ireland legislation include references only to provisions which, so far as relating to England, Wales, Scotland or Northern Ireland, have the same effect in every locality within that part of the United Kingdom.
F75J
For the purposes of item 11 “residential accommodation” means—
a
a residential home, or
b
self-contained living accommodation,
provided as a residence (whether on a permanent or temporary basis or both) for F17disabled persons, but does not include an inn, hotel, boarding house or similar establishment or accommodation in any such type of establishment.
5K
In this Group “washroom” means a room that contains a lavatory or washbasin (or both) but does not contain a bath or a shower or cooking, sleeping or laundry facilities.
F235L
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F345M
For the purposes of Notes (5N) to (5S), the supply of a motor vehicle is a “relevant supply” if it is a supply of goods (which is made in the United Kingdom).
5N
In the case of a relevant supply of a motor vehicle to a disabled person (“the new supply”), items 2(f) and 2A do not apply if, in the period of 3 years ending with the day on which the motor vehicle is made available to the disabled person—
a
a reckonable zero-rated supply of another motor vehicle has been made to that person, or
b
that person has made a F50... reckonable zero-rated importation, of another motor vehicle.
5O
If a relevant supply of a motor vehicle is made to a disabled person and—
a
any reckonable zero-rated supply of another motor vehicle has previously been made to the person, or
b
any reckonable zero-rated F41... importation of another motor vehicle has previously been made by the person,
the reckonable zero-rated supply or (as the case may be) reckonable zero-rated importation F26... is treated for the purposes of Note (5N) as not having been made if either of the conditions in Note (5P) is met.
5P
The conditions mentioned in Note (5O) are that—
a
at the time of the new supply (see Note (5N)) the motor vehicle mentioned in Note (5O)(a) or (b) is unavailable for the disabled person's use because—
i
it has been stolen, or
ii
it has been destroyed or damaged beyond repair (accidentally, or otherwise in circumstances beyond the disabled person's control), or
b
the Commissioners are satisfied that (at the time of the new supply) the motor vehicle mentioned in Note (5O)(a) or (b) has ceased to be suitable for the disabled person's use because of changes in the person's condition.
5Q
In the case of a relevant supply of a motor vehicle to a disabled person, items 2(f) and 2A cannot apply unless the supplier—
a
gives to the Commissioners, before the end of the period of 12 months beginning with the day on which the supply is made, any information and supporting documentary evidence that may be specified in a notice published by them, and
b
in doing so complies with any requirements as to method set out in the notice.
5R
In the case of a relevant supply of a motor vehicle to a disabled person, items 2(f) and 2A cannot apply unless, before the supply is made, the person making the supply has been given a certificate in the required form which—
a
states that the supply will not fall within Note (5N), and
b
sets out any other matters, and is accompanied by any supporting documentary evidence, that may be required under a notice published by the Commissioners for the purposes of this Note.
5S
The information that may be required under Note (5Q)(a) includes—
a
the name and address of the disabled person and details of the person's disability, and
b
any other information that may be relevant for the purposes of that Note,
(and the matters that may be required under Note (5R)(b) include any information that may be required for the purposes of Note (5Q)).
5T
In Notes (5N) to (5S)—
“in the required form” means complying with any requirements as to form that may be specified in a notice published by the Commissioners;
F38...
“reckonable zero-rated importation”, in relation to a motor vehicle, means an importation of the vehicle F37... in a case where—
- a
VAT is not chargeable on the importation as a result of item 2(f) or 2A, and
- b
the importation takes place on or after 1 April 2017;
- a
“reckonable zero-rated supply”, in relation to a motor vehicle, means a supply of the vehicle which—
- a
is a supply of goods,
- b
is zero-rated as a result of item 2(f) or 2A, and
- c
is made on or after 1 April 2017.
- a
5U
In items 2A and 2B references to design, or adaptation, of a motor vehicle to enable a person (or a person of any description) to travel in it are to be read as including a reference to design or, as the case may be, adaptation of the motor vehicle to enable the person (or persons of that description) to drive it.
6
Item 14 applies only—
a
where the vehicle is unused at the commencement of the period of letting; and
b
where the consideration for the letting consists wholly or partly of sums paid to the lessor by F8the Department for Work and PensionsF43, the Ministry of Defence or the Scottish Ministers on behalf of the lessee in respect of the mobility component of the disability living allowanceF45, the mobility component of the personal independence payment, armed forces independence paymentF44, mobility F16supplement, the mobility component of disability assistance for children and young people F49or the mobility component of disability assistance for working age people to which he is entitled.
7
In item 14—
a
F33aa
“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;
F31aaa
“disability assistance for children and young people” means a category of disability assistance specifically for children and young people given in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018;
F12aab
“disability assistance for working age people” means a category of disability assistance specifically for working age people given in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018;
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
b
“mobility supplement” is a mobility supplement within the meaning of Article 26A of the M3Naval, Military and Air Forces etc. (Disablement and Death Service Pensions Order 1983, Article 25A of the M4Personal Injuries (Civilians) Scheme 1983, Article 3 of the M5Motor Vehicles (Exemption from Vehicles Excise Duty) Order 1985 or Article 3 of the M6Motor Vehicles (Exemption from Vehicles Excise Duty) (Northern Ireland) Order 1985.
8
Where in item 3 or 4 the goods are adapted in accordance with that item prior to their supply to the F17disabled person or the charity, an apportionment shall be made to determine the supply of services which falls within item 3 or 4.
9
In item 19 or 20, a specified person or control centre is a person or centre who or which—
a
is appointed to receive directly calls activated by an alarm system described in that item, and
b
retains information about the F17disabled person to assist him in the event of illness, injury or similar emergency.
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)