---
title: "The Value Added Tax (Drugs and Medicines) Order 2023"
id: 58dfa14f-5fc7-4a2c-bdcf-3ae9a2bc2608
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2023/1006
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/58dfa14f-5fc7-4a2c-bdcf-3ae9a2bc2608
language: en
in_force_from: 2023-10-09
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2023/1006/data.xml
read_on: 2026-11-10
sha256: b3c49e7937fc495baed2c0dfb7a1bfcbd2792d51cd75af73de735af9218a6eb2
provisions: 3
---

# The Value Added Tax (Drugs and Medicines) Order 2023

## Title and introductory text {#prelims}

2023 No. 1006
VALUE ADDED TAX
The Value Added Tax (Drugs and Medicines) Order 2023
Made
14th September 2023
Laid before the House of Commons
18th September 2023
Coming into force
9th October 2023
The Treasury make this Order in exercise of the powers conferred by sections 30(4) and 96(9) of the Value Added Tax Act 1994.

## 1 Citation, commencement and effect {#article-1}

(1) This Order may be cited as the Value Added Tax (Drugs and Medicines) Order 2023 and comes into force on 9th October 2023.
(2) The modifications made by article 2 have effect in relation to supplies made on or after 9th October 2023 and before 1st April 2027.

## 2 Modification of Schedule 8 to the Value Added Tax Act 1994 {#article-2}

(1) In Schedule 8 to the Value Added Tax Act 1994 (zero-rating), Group 12 (drugs, medicines, aids for the disabled, etc.) has effect as if—
(a) after item 1 there were inserted—
1A The supply of qualifying goods to an individual where the goods are supplied to the individual—
(a) for the individual’s personal use,
(b) in accordance with a patient group direction issued under the Human Medicines Regulations 2012 (S.I. 2012/1916), and
(c) either—
(i) by a registered pharmacist, or
(ii) in accordance with a requirement or authorisation under a relevant provision.
;
(b) in Notes (1), (2A), (2C), (2D) and (5A), for “item 1” there were substituted “items 1 and 1A”;
(c) after Note (2D) there were inserted—
(2E) In item 1A “patient group direction” has the meaning given in regulation 213 of the Human Medicines Regulations 2012.
.