Paragraph Notes:F1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 8 Pt. 2 Group 12 Note (5H)(e) words omitted by Health and Social Care Act 2012 Sch. 14 para. 67(a)
Sch. 8 Pt. 2 Group 12 Note (7)(a) words repealed by Welfare Reform Act 2012 Sch. 14 Pt. 9
Sch. 8 Pt. 2 Group 15 Note (4)(i) words substituted by Health and Social Care Act 2012 Sch. 14 para. 67(b)
Sch. 8 Pt. 2 Group 12 words repealed by The Welfare Reform (Northern Ireland) Order 2015 Sch. 12 Pt. 8
Sch. 8 Pt. 2 Group 8 Item 12 substituted by Value Added Tax (Tour Operators) 2019 reg. 6

(1)

Section 30(3) does not apply to goods forming part of a description of supply in item 1 F2..., nor to other goods forming part of a description of supply in this Group, except where those other goods are F3... imported F4... by a F5disabled person for domestic or his personal use, or by a charity for making available to disabled persons, by sale or otherwise, for domestic or their personal use.

F6(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(F72A)

In F8item 1, “qualifying goods” means any goods designed or adapted for use in connection with any medical or surgical treatment except—

(a)

hearing aids;

(b)

dentures; and

(c)

spectacles and contact lenses.

(F92B)

In item 1 “appropriate practitioner” means—

(a)

a registered medical practitioner;

(b)

a person registered in the dentists’ register under the Dentists Act 1984;

(F10ba)

an approved country health professional within the meaning given by regulation 213 of the Human Medicines Regulations 2012;

(c)

a community practitioner nurse prescriber;

(F11ca)

an EEA health professional within the meaning given by regulation 213 of the Human Medicines Regulations 2012;

(d)

a nurse independent prescriber;

(e)

an optometrist independent prescriber;

(f)

a pharmacist independent prescriber;

(F12fa)

a physiotherapist independent prescriber;

(fb)

a podiatrist independent prescriber;

(g)

a supplementary prescriber.

For the purposes of this Note “community practitioner nurse prescriber”, “nurse independent prescriber”, “optometrist independent prescriber”, “pharmacist independent prescriber” F13, “physiotherapist independent prescriber”, “podiatrist independent prescriber” and “supplementary prescriber” have the meanings given in F14regulation 8(1) of the Human Medicines Regulations 2012.

(2C)

In item 1 “registered pharmacist” means a person who is—

(a)

registered in the Register of Pharmacists maintained under the Pharmacists and Pharmacy Technicians Order 2007, or

(b)

registered in the register of pharmaceutical chemists kept under the Pharmacy (Northern Ireland) Order 1976.

(2D)

In item 1 “relevant provision” means—

(a)

article 57 of the Health and Personal Social Services (Northern Ireland) Order 1972;

(b)

regulation 20 of the National Health Service (Pharmaceutical Services) Regulations 1992;

(c)

regulation 12 of the Pharmaceutical Services Regulations (Northern Ireland) 1997;

(d)

paragraph 44 of Schedule 5 to the National Health Service (General Medical Services Contracts) (Scotland) Regulations 2004;

(e)

paragraph 15 of Schedule 1 to the National Health Service (Primary Medical Services Section 17C Agreements) (Scotland) Regulations 2004;

(f)

paragraphs 47 and 49 of Schedule 6 to the National Health Service (General Medical Services Contracts) Regulations 2004;

(g)

paragraph 44 of Schedule 5 to the Health and Personal Social Services (General Medical Services Contracts) Regulations (Northern Ireland) 2004;

(h)

paragraphs 46, 48 and 49 of Schedule 5 to the National Health Service (Personal Medical Services Agreements) Regulations 2004;

C1(i)

paragraph 47 of Schedule 6 to the National Health Service (General Medical Services Contracts) (Wales) Regulations 2004;

C2(j)

regulation 60 of the National Health Service (Pharmaceutical Services) Regulations 2005.

(F153)

Any person who is chronically sick or disabled is “disabled” for the purposes of this Group.

(4)

Item 2 shall not include hearing aids (except hearing aids designed for the auditory training of deaf children), dentures, spectacles and contact lenses but shall be deemed to include—

(a)

clothing, footwear and wigs;

(b)

invalid wheelchairs, and invalid carriages F16. . .; and

(c)

renal haemodialysis units, oxygen concentrators, artificial respirators and other similar apparatus.

(5)

The supplies described in items 1 F17... and F18, 2 and 2A include supplies of services of letting on hire of the goods respectively comprised in those items.

(F195A)

In item 1 the reference to personal use does not include any use which is, or involves, a use by or in relation to an individual while that individual, for the purposes of being provided (whether or not by the person making the supply) with medical or surgical treatment, or with any form of care—

(a)

is an in-patient or resident in a relevant institution which is a hospital or nursing home; or

(b)

is attending at the premises of a relevant institution which is a hospital or nursing home.

(5B)

Subject to Notes (5C) and (5D), in item 2 the reference to domestic or personal use does not include any use which is, or involves, a use by or in relation to a F20disabled person while that person, for the purposes of being provided (whether or not by the person making the supply) with medical or surgical treatment, or with any form of care—

(a)

is an in-patient or resident in a relevant institution; or

(b)

is attending at the premises of a relevant institution.

(5C)

Note (5B) does not apply for the purpose of determining whether any of the following supplies falls within item 2, that is to say—

(a)

a supply to a charity;

(b)

a supply by a person mentioned in any of paragraphs (a) to (g) of Note (5H) of an invalid wheelchair or invalid carriage;

(c)

a supply by a person so mentioned of any parts or accessories designed solely for use in or with an invalid wheelchair or invalid carriage.

(5D)

Note (5B) applies for the purpose of determining whether a supply of goods by a person not mentioned in any of paragraphs (a) to (g) of Note (5H) falls within item 2 only if those goods are—

(a)

goods falling within paragraph (a) of that item;

(b)

incontinence products and wound dressings; or

(c)

parts and accessories designed solely for use in or with goods falling within paragraph (a) of this Note.

(5E)

Subject to Note (5F), item 2 does not include—

(a)

a supply made in accordance with any agreement, arrangement or understanding (whether or not legally enforceable) to which any of the persons mentioned in paragraphs (a) to (g) of Note (5H) is or has been a party otherwise than as the supplier; or

(b)

any supply the whole or any part of the consideration for which is provided (whether directly or indirectly) by a person so mentioned.

(5F)

A supply to a disabled person of an invalid wheelchair or invalid carriage is excluded from item 2 by Note (5E) only if—

(a)

that Note applies in relation to that supply by reference to a person falling within paragraph (g) of Note (5H); or

(b)

the whole of the consideration for the supply is provided (whether directly or indirectly) by a person falling within any of paragraphs (a) to (f) of Note (5H).

(5G)

In Notes (4), (5C) and (5F), the references to an invalid wheelchair and to an invalid carriage do not include references to any mechanically propelled vehicle which is intended or adapted for use on roads.

(5H)

The persons referred to in Notes (5C) to (5F) are—

(F21a)

F22F23NHS England or a Special Health Authority in England;

(aa)

a Health Authority, Special Health Authority or Local Health Board in Wales;

(b)

a Health Board or Special Health Board in Scotland;

F24(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)

the Common Services Agency for the Scottish Health Service, F25the Regional Business Services Organisation established under section 14 of the Health and Social Care (Reform) Act (Northern Ireland) 2009 and F26the Isle of Man Department of Health and Social Care;

(e)

a National Health Service trust established under F27the National Health Service Act 2006 or the National Health Service (Wales) Act 2006 or the National Health Service (Scotland) Act 1978 M1;

(F28eaa)

an NHS foundation trust;

(F29ea)

an integrated care board established under section 14Z25 of the National Health Service Act 2006;

(F30f)

a Health and Social Care trust established under the Health and Personal Social Services (Northern Ireland) Order 1991; or

(g)

any person not falling within any of paragraphs (a) to (f) above who is engaged in the carrying on of any activity in respect of which a relevant institution is required to be approved, licensed or registered or as the case may be, would be so required if not exempt.

(5I)

In Notes (5A), (5B) and (5H), “relevant institution” means any institution (whether a hospital, nursing home or other institution) which provides care or medical or surgical treatment and is either—

(a)

approved, licensed or registered in accordance with the provisions of any enactment or Northern Ireland legislation; or

(b)

exempted by or under the provisions of any enactment or Northern Ireland legislation from any requirement to be approved, licensed or registered;,

and in this Note the references to the provisions of any enactment or Northern Ireland legislation include references only to provisions which, so far as relating to England, Wales, Scotland or Northern Ireland, have the same effect in every locality within that part of the United Kingdom.

(F315J)

For the purposes of item 11 “residential accommodation” means—

(a)

a residential home, or

(b)

self-contained living accommodation,

provided as a residence (whether on a permanent or temporary basis or both) for disabled persons, but does not include an inn, hotel, boarding house or similar establishment or accommodation in any such type of establishment.

(5K)

In this Group “washroom” means a room that contains a lavatory or washbasin (or both) but does not contain a bath or a shower or cooking, sleeping or laundry facilities.

F32(5L)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(F335M)

For the purposes of Notes (5N) to (5S), the supply of a motor vehicle is a “relevant supply” if it is a supply of goods (which is made in the United Kingdom).

(5N)

In the case of a relevant supply of a motor vehicle to a disabled person (“the new supply”), items 2(f) and 2A do not apply if, in the period of 3 years ending with the day on which the motor vehicle is made available to the disabled person—

(a)

a reckonable zero-rated supply of another motor vehicle has been made to that person, or

(b)

that person has made a F34... reckonable zero-rated importation, of another motor vehicle.

(5O)

If a relevant supply of a motor vehicle is made to a disabled person and—

(a)

any reckonable zero-rated supply of another motor vehicle has previously been made to the person, or

(b)

any reckonable zero-rated F35... importation of another motor vehicle has previously been made by the person,

the reckonable zero-rated supply or (as the case may be) reckonable zero-rated importation F36... is treated for the purposes of Note (5N) as not having been made if either of the conditions in Note (5P) is met.

(5P)

The conditions mentioned in Note (5O) are that—

(a)

at the time of the new supply (see Note (5N)) the motor vehicle mentioned in Note (5O)(a) or (b) is unavailable for the disabled person's use because—

(i)

it has been stolen, or

(ii)

it has been destroyed or damaged beyond repair (accidentally, or otherwise in circumstances beyond the disabled person's control), or

(b)

the Commissioners are satisfied that (at the time of the new supply) the motor vehicle mentioned in Note (5O)(a) or (b) has ceased to be suitable for the disabled person's use because of changes in the person's condition.

(5Q)

In the case of a relevant supply of a motor vehicle to a disabled person, items 2(f) and 2A cannot apply unless the supplier—

(a)

gives to the Commissioners, before the end of the period of 12 months beginning with the day on which the supply is made, any information and supporting documentary evidence that may be specified in a notice published by them, and

(b)

in doing so complies with any requirements as to method set out in the notice.

(5R)

In the case of a relevant supply of a motor vehicle to a disabled person, items 2(f) and 2A cannot apply unless, before the supply is made, the person making the supply has been given a certificate in the required form which—

(a)

states that the supply will not fall within Note (5N), and

(b)

sets out any other matters, and is accompanied by any supporting documentary evidence, that may be required under a notice published by the Commissioners for the purposes of this Note.

(5S)

The information that may be required under Note (5Q)(a) includes—

(a)

the name and address of the disabled person and details of the person's disability, and

(b)

any other information that may be relevant for the purposes of that Note,

(and the matters that may be required under Note (5R)(b) include any information that may be required for the purposes of Note (5Q)).

(5T)

In Notes (5N) to (5S)—

“in the required form” means complying with any requirements as to form that may be specified in a notice published by the Commissioners;
F37...
“reckonable zero-rated importation”, in relation to a motor vehicle, means an importation of the vehicle F38... in a case where—
1. (a)
  VAT is not chargeable on the importation as a result of item 2(f) or 2A, and
2. (b)
  the importation takes place on or after 1 April 2017;
“reckonable zero-rated supply”, in relation to a motor vehicle, means a supply of the vehicle which—
1. (a)
  is a supply of goods,
2. (b)
  is zero-rated as a result of item 2(f) or 2A, and
3. (c)
  is made on or after 1 April 2017.

(5U)

In items 2A and 2B references to design, or adaptation, of a motor vehicle to enable a person (or a person of any description) to travel in it are to be read as including a reference to design or, as the case may be, adaptation of the motor vehicle to enable the person (or persons of that description) to drive it.

F39(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)

In item F4015—

(a)

“disability living allowance” is a disability living allowance within the meaning of section 71 of the M2Social Security Contributions and Benefits Act 1992, or section 71 of the M3Social Security Contributions and Benefits (Northern Ireland) Act 1992; F41...

(F42aa)

“personal independence payment” means a personal independence payment under Part 4 of the Welfare Reform Act 2012 or F43Part 5 of the Welfare Reform (Northern Ireland) Order 2015 ;

(F44aaa)

“F45Child Disability Payment” means a category of disability assistance specifically for children and young people given in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018;

(F46aab)

“F47Adult Disability Payment” means a category of disability assistance specifically for working age people given in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018;

(F48aac)

“Scottish Adult Disability Living Allowance” means a category of disability assistance for adults given in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018;

(ab)

“armed forces independence payment” means an armed forces independence payment under a scheme established under section 1 of the Armed Forces (Pensions and Compensation) Act 2004; and

(b)

F49“mobility supplement” is a mobility supplement within the meaning of—

(i)

Article 20 of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006, or

(ii)

Article 25A of the Personal Injuries (Civilians) Scheme 1983.

(8)

Where in item 3 or 4 the goods are adapted in accordance with that item prior to their supply to the disabled person or the charity, an apportionment shall be made to determine the supply of services which falls within item 3 or 4.

(9)

In item 19 or 20, a specified person or control centre is a person or centre who or which—

(a)

is appointed to receive directly calls activated by an alarm system described in that item, and

(b)

retains information about the disabled person to assist him in the event of illness, injury or similar emergency.

Annotations

Textual amendments

F1: Sch. 8 Pt. 2 Group 9 item 1 substituted (6.4.2013) by Finance Act 2012 (c. 14), Sch. 26 paras. 4(2), 7(2)
F2: Words in Sch. 8 Pt. 2 Group 12 Note (1) omitted (with effect in accordance with art. 1 of the amending S.I.) by virtue of The Value Added Tax (Drugs and Medicines) Order 2009 (S.I. 2009/2972), arts. 1, 4
F3: Words in Sch. 8 Pt. II omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(5)(a)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
F4: Words in Sch. 8 Pt. II omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(5)(a)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
F5: Word in Sch. 8 Pt. 2 Group 12 Note (1) substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 7(a)
F6: Sch. 8 Pt. 2 Group 12 Note (2) omitted (3.12.2007) by virtue of The European Qualifications (Health and Social Care Professions) Regulations 2007 (S.I. 2007/3101), regs. 1(2), 65(a)
F7: Sch. 8 Pt. 2 Group 12 Note (2A) inserted (1.1.1998) by S.I. 1998/2744, art. 5
F8: Words in Sch. 8 Pt. 2 Group 12 Note (2A) substituted (with effect in accordance with art. 1 of the amending S.I.) by The Value Added Tax (Drugs and Medicines) Order 2009 (S.I. 2009/2972), arts. 1, 5
F9: Sch. 8 Pt. 2 Group 12 Notes (2B)-(2D) inserted (with effect in accordance with art. 1 of the amending S.I.) by The Value Added Tax (Drugs and Medicines) Order 2009 (S.I. 2009/2972), arts. 1, 6
F10: Words in Sch. 8 inserted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by The Value Added Tax (Drugs and Medicines) Order 2020 (S.I. 2020/250), arts. 1(3)(a), 3 (with art. 1(2))
F11: Sch. 8 Pt. 2 Group 12 Note (2B)(ca) inserted (with effect in accordance with art. 1(2)(b) of the amending S.I.) by The Value Added Tax (Drugs and Medicines) Order 2020 (S.I. 2020/250), arts. 1(2)(a), 2 (with art. 1(2))
F12: Sch. 8 Pt. 2 Group 12 Note (2B)(fa)(fb) inserted (21.5.2014) by The Value Added Tax (Drugs and Medicines) Order 2014 (S.I. 2014/1111), arts. 1(2), 2(a) (with art. 1(2))
F13: Words in Sch. 8 Pt. 2 Group 12 Note (2B) inserted (21.5.2014) by The Value Added Tax (Drugs and Medicines) Order 2014 (S.I. 2014/1111), arts. 1(2), 2(b) (with art. 1(2))
F14: Words in Sch. 8 Pt. 2 Group 12 Note (2B) substituted (14.8.2012) by The Human Medicines Regulations 2012 (S.I. 2012/1916), reg. 1(2), Sch. 34 para. 42(a) (with Sch. 32)
F15: Sch. 8 Pt. 2 Group 12 Note (3) substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 7(b)
F16: Words in Sch. 8 Pt. 2 Group 12 Note (4)(b) deleted (1.1.1998) by S.I. 1997/2744, arts. 1, 6
F17: Word in Sch. 8 Pt. 2 Group 12 Note (5) omitted (with effect in accordance with art. 1 of the amending S.I.) by virtue of The Value Added Tax (Drugs and Medicines) Order 2009 (S.I. 2009/2972), arts. 1, 7
F18: Sch. 8 Pt. 2 Group 12 Note (5): Words “and 2” deleted and words “, 2 and 2A” inserted (1.4.2001 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2001/754, art. 5
F19: Sch. 8 Pt. 2 Group 12 Notes (5A)-(5I) inserted (1.1.1998) by S.I. 1997/2744, arts. 1, 7
F20: Word in Sch. 8 Pt. 2 Group 12 Notes (5B)-(9) substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 7(a)
F21: Sch. 8 Pt. 2 Group 12 Note (5H)(a)(aa) substituted for Sch. 8 Pt. 2 Group 12 Note (5H)(a) (5.12.2002) by The Value Added Tax (Drugs, Medicines, Aids for the Handicapped and Charities Etc) Order 2002 (S.I. 2002/2813), art. 3
F22: Words in Sch. 8 Pt. 2 Group 12 Note (5H)(a) substituted (28.6.2016) by The Value Added Tax (Drugs, Medicines, Aids and Charities, etc.) Order 2016 (S.I. 2016/620), arts. 1, 2(2)(a)
F23: Words in Sch. 8 substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 1 para. 1(1)(2); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)
F24: Sch. 8 Pt. 2 Group 12 Note 5H(c) omitted (30.11.2022) by virtue of The Health and Social Care Act (Northern Ireland) 2022 (Consequential Amendments) Order 2022 (S.I. 2022/1174), arts. 1(2), 5(a)
F25: Words in Sch. 8 Pt. 2 Group 12 Note (5H)(d) substituted (28.6.2016) by The Value Added Tax (Drugs, Medicines, Aids and Charities, etc.) Order 2016 (S.I. 2016/620), arts. 1, 2(2)(c)(i)
F26: Words in Sch. 8 Pt. 2 Group 12 Note (5H)(d) substituted (28.6.2016) by The Value Added Tax (Drugs, Medicines, Aids and Charities, etc.) Order 2016 (S.I. 2016/620), arts. 1, 2(2)(c)(ii)
F27: Words in Sch. 8 Pt. 2 Group 12 Note (5H) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 174(a) (with Sch. 3 Pt. 1)
F28: Sch. 8 Pt. 2 Group 12 Note (5H)(eaa) inserted (1.4.2004) by Health and Social Care (Community Health and Standards) Act 2003 (c. 43), s. 199(1)(4), Sch. 4 para. 98; S.I. 2004/759, art. 2
F29: Sch. 8 Pt. 2 Group 12 Note 5H(ea) substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 4 para. 42(2); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)
F30: Sch. 8 Pt. 2 Group 12 Note (5H)(f) substituted (28.6.2016) by The Value Added Tax (Drugs, Medicines, Aids and Charities, etc.) Order 2016 (S.I. 2016/620), arts. 1, 2(2)(e)
F31: Sch. 8 Pt. 2 Group 12 Notes (5J)(5K) inserted (1.4.2000) by S.I. 2000/805, art. 4
F32: Sch. 8 Pt. 2 Group 12 Notes (5L) omitted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by virtue of Finance Act 2017 (c. 10), Sch. 7 para. 2(a)
F33: Sch. 8 Pt. 2 Group 12 Notes (5M)-(5U) inserted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 2(b)
F34: Words in Sch. 8 Pt. II omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(5)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
F35: Words in Sch. 8 Pt. II omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(5)(c)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
F36: Words in Sch. 8 Pt. II omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(5)(c)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
F37: Words in Sch. 8 Pt. II omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(5)(d)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
F38: Words in Sch. 8 Pt. II omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(5)(d)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
F39: Sch. 8 Group 12 Note (6) omitted (with effect in accordance with s. 80(5) of the amending Act) by virtue of Finance Act 2026 (c. 11), s. 80(3)(b)(5)
F40: Word in Sch. 8 Group 12 Note (7) substituted (with effect in accordance with s. 80(5) of the amending Act) by Finance Act 2026 (c. 11), s. 80(3)(c)(i)(5)
F41: Word in Sch. 8 Pt. 2 Group 12 Note (7)(a) omitted (8.4.2013) by virtue of The Value Added Tax (Independence Payment) Order 2013 (S.I. 2013/601), arts. 1, 3(c)
F42: Sch. 8 Pt. 2 Group 12 Note (7)(aa)(ab) inserted (8.4.2013) by The Value Added Tax (Independence Payment) Order 2013 (S.I. 2013/601), arts. 1, 3(c)
F43: Words in Sch. 8 Group 12 Note (7)(a) substituted (with effect in accordance with s. 80(5) of the amending Act) by Finance Act 2026 (c. 11), s. 80(3)(c)(ii)(5)
F44: Sch. 8 Pt. 2 Group 12 Note (7)(aaa) inserted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 9(2)(c)
F45: Words in Sch. 8 Group 12 Note (7)(aaa) substituted (with effect in accordance with s. 80(5) of the amending Act) by Finance Act 2026 (c. 11), s. 80(3)(c)(iii)(5)
F46: Sch. 8 Pt. 2 Group 12 Note 7(aab) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 7(2)(c)
F47: Words in Sch. 8 Group 12 Note (7)(aab) substituted (with effect in accordance with s. 80(5) of the amending Act) by Finance Act 2026 (c. 11), s. 80(3)(c)(iv)(5)
F48: Sch. 8 Group 12 Note (7)(aac) inserted (with effect in accordance with s. 80(5) of the amending Act) by Finance Act 2026 (c. 11), s. 80(3)(c)(v)(5)
F49: Sch. 8 Group 12 Note (7)(b) substituted (with effect in accordance with s. 80(5) of the amending Act) by Finance Act 2026 (c. 11), s. 80(3)(c)(vi)(5)

Marginal citations

M1: 1978 c.29.
M2: 1992 c. 4.
M3: 1992 c. 7.

Modifications

C1: Sch. 8 Pt. 2 Group 12 Note (2D)(i) is revoked (7.12.2015) as it appears in the inserting provision S.I. 2009/2972, art. 6 by virtue of The National Health Service (General Medical Services Contracts) Regulations 2015 (S.I. 2015/1862), regs. 1(2), 98, Sch. 5
C2: Sch. 8 Pt. 2 Group 12 Note (2D)(j) modified (E.) (1.9.2012) by The National Health Service (Pharmaceutical Services) Regulations 2012 (S.I. 2012/1909), reg. 1, Sch. 7 para. 15

Notes on Part II

Modifications

C1: Sch. 8 Pt. 2 modified (temp. until 31.3.2027) (1.10.2026) by The Value Added Tax (Supplies of Domestic Electricity) Order 2026 (S.I. 2026/987), arts. 1(1), 3(3) (with art. 1(2))

Notes on Chapter Group 12— Drugs, medicines, aids for the disabled,

Textual amendments

F2: Word in Sch. 8 Pt. 2 Group 12 heading substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 7(c)

Modifications

C1: Sch. 8 Pt. 2 Group 12 modified (temp.) (9.10.2023) by The Value Added Tax (Drugs and Medicines) Order 2023 (S.I. 2023/1006), arts. 1(1), 2 (with art. 1(2))