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The Value Added Tax (Reduced Rate) Order 2007
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- UK Statutory Instruments
- 2007 No. 1601
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Order)
This Order, which comes into force on 1st July 2007, amends Schedule 7A to the Value Added Tax Act 1994. Part 2 of that Schedule contains the Groups of supplies of goods and services that are subject to the reduced rate of VAT of 5% and Part 1 contains the Index to those Groups.
Article 3 of the Order adds new Groups 10 (mobility aids for the elderly) and 11 (smoking cessation products) to the Index in Part 1 of Schedule 7A.
Articles 4 and 5 of the Order add new Groups 10 and 11 to Part 2 of Schedule 7A.
The new Group 10 extends the reduced rate to certain supplies of services of installing mobility aids as defined in private dwellings together with the supplies of the mobility aids themselves. To qualify, the supplies must be for use in domestic accommodation by an elderly person (a person aged 60 or over).
The new Group 11 extends the reduced rate to supplies of smoking cessation products which are pharmaceutical products designed to help people to stop smoking tobacco for the period 1st July 2007 to 30th June 2008.
A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
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