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The Value Added Tax (Drugs and Medicines) Order 2023
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- UK Statutory Instruments
- 2023 No. 1006
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Explanatory Note
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This Order applies a temporary zero-rate of value added tax to the supply of drugs and medicines in the UK to a person for personal use in accordance with a patient group direction made under the Human Medicines Regulations 2012 (S.I. 2012/1916) for a fixed period from 9th October 2023 up to and including 31st March 2027.
Article 1 sets out the citation and commencement date of this Order, and the period for which the modifications made by the Order will have effect.
Article 2 temporarily modifies Group 12 of Schedule 8 to the Value Added Tax Act 1994 (c. 23), so it should be read as if a new item and notes were temporarily inserted which together describe the goods supplied in accordance with a patient group direction that will attract the temporary zero-rate.
A Tax Information and Impact Note covering this instrument will be published on the government website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.
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