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In force since 2023-10-09, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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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.
Propose a change(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.
Propose a change(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. .
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