# The Value Added Tax (Drugs and Medicines) Order 2009, Note: Explanatory note


(This note is not part of the Order)
This Order which comes into force on 2nd December 2009 varies Group 12 of Schedule 8 (zero-rated supplies of drugs, medicines and aids for the handicapped) to the Value Added Tax Act 1994 (c. 23) (“Group 12”). It modifies and clarifies the scope of Group 12 by (1) applying the zero-rate to the supply of qualifying goods prescribed by health professionals who, in addition to doctors and dentists, are permitted to prescribe medicines that are available only on prescription (‘prescription-only medicines’) and (2) updating the references to the legislative provisions which permit doctors to dispense goods on prescription.
Item 1 of Group 12 zero-rates the supply of qualifying goods (goods designed or adapted for use in connection with any medical or surgical treatment except hearing aids, dentures, spectacles and contact lenses) that are dispensed to an individual for his personal use by a registered pharmacist on the prescription of a doctor or dentist. Item 1A of Group 12 zero-rates the supply of qualifying goods pursuant to various legislative provisions which permit or require doctors to dispense goods on prescription.
The legislation which governs prescription-only medicines has been amended on a number of occasions to extend prescribing rights to health professionals other than doctors and dentists. In addition, the specific provisions referred to in item 1A of Group 12 have been repealed and replaced by new provisions permitting or requiring doctors to dispense goods on prescription.
Articles 3 to 7 of this Order vary Group 12 by substituting a new item 1 for existing items 1 and 1A, inserting Notes (2B) to (2D) and amending Notes (1), (2A) and (5). Item 1, as amplified by Notes (2A) to (2D), zero-rates supplies of qualifying goods which are prescribed by appropriate practitioners and which are dispensed by a pharmacist or pursuant to any of the current legislative provisions which permit doctors to dispense goods on prescription.
An impact assessment has not been prepared for this instrument because no impact on business, charities, voluntary bodies or the public sector is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2009/2972/note (the official version)
Page: https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2009/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.