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The Value Added Tax Act 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order 2023

S.I. 2023/388 · Made 28 March 2023

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Value Added Tax

Made 28th March 2023

Laid before the House of Commons 29th March 2023

Coming into force 1st May 2023

The Treasury, in exercise of the powers conferred by sections 31(2) and 96(9) of the Value Added Tax Act 1994f1, make the following Order:

Annotations to the whole text

Footnotes

f1

1994 c. 23. Section 96(9) was amended by paragraph 5 of Schedule 31 to the Finance Act 2001 (c. 9).

Contents

  1. 1Citation and Commencement
  2. 2Amendment of Group 7 of Schedule 9 to the Value Added Tax Act 1994
  3. Signature
  4. Explanatory note

1Citation and Commencement

This Order may be cited as the Value Added Tax 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order 2023 and comes into force on 1st May 2023.

2Amendment of Group 7 of Schedule 9 to the Value Added Tax Act 1994

In Part 2 of Schedule 9 to the Value Added Tax Act 1994 (exemptions), in Group 7 (health and welfare)f1, in Note (2A), after “services are wholly performed” insert “or directly supervised”.

Signature

Andrew Stephenson

Steve Double

Two Lords Commissioners for His Majesty’s Treasury

28th March 2023

Explanatory note

(This note is not part of the Order)

This Order amends Group 7 (health and welfare) (“Group 7”) of Schedule 9 (exemptions) to the Value Added Tax Act 1994 (c. 23) and comes into force on 1st May 2023.

Item 3 of Group 7 (“item 3”) exempts from VAT supplies of medical care services by a person who is registered in the register maintained under article 19 of the Pharmacy Order 2010 (S.I. 2010/231) or in the register of pharmaceutical chemists kept under the Pharmacy (Northern Ireland) Order 1976 (S.I. 1976/1213).

Note 2A of Group 7 (“Note (2A)”) extends the scope of the exemption in item 3 to include supplies of medical care services by a person who is not registered in the registers specified in item 3 where those services are wholly performed by a person who is so registered.

Article 2 amends Note (2A) so that the exemption contained in item 3 includes supplies of medical care services by a person who is not registered in the registers specified in that item where those services are directly supervised by a person who is so registered.

A tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.