The Value Added Tax (Drugs and Medicines) Order 2023
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.
Lifecycle
Department
Made
14 Sept 2023
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In force
09 Oct 2023
Enabling power
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.
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