The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008

Made2nd June 2008

Laid before the House of Commons3rd June 2008

Coming into force30th June 2008

The Treasury make the following Order in exercise of the powers conferred by section 29A of the Value Added Tax Act 19941:

1.

This Order may be cited as the Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 and comes into force on 30th June 2008.

2.

Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate)2 is amended as follows.

3.

The reduced rate provided for in Group 11 (smoking cessation products)3 shall have effect in relation to supplies made on or after 1st July 2008.

Claire Ward

Dave Watts

Two of the Lords Commissioners of Her Majesty’s Treasury

2nd June 2008

EXPLANATORY NOTE

(This note is not part of the Order)

This Order, which comes into force on 30th June 2008, amends Schedule 7A to the Value Added Tax Act 1994.

Article 3 of the Order provides that the reduced rate provided for in Group 11 (smoking cessation products) shall continue to have effect in relation to supplies made on or after 1 July 2008.

An impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.