# The Value Added Tax (Drugs and Medicines) Order 2014, Note: Explanatory note


(This note is not part of the Order)
This Order inserts ‘a physiotherapist independent prescriber’ and ‘a podiatrist independent prescriber’ into the definition of ‘appropriate practitioner’ in Item 1 of Schedule 8 to the Value Added Tax Act 1994.
The effect is that supplies of the items prescribed by specially qualified physiotherapists and podiatrists as ‘independent prescribers’ under the power in the Human Medicines (Amendment) Regulations 2013 are subject to a zero-rate of Value Added Tax. This ensures the same tax treatment for supplies of goods by physiotherapists and podiatrists whether they issue prescriptions as independent or as supplementary prescribers.
A Tax Information and Impact Note relating to the changes will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.

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Source: https://www.legislation.gov.uk/uksi/2014/1111/note (the official version)
Page: https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2014/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.