{
  "url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2023",
  "json_url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2023.json",
  "id": "uksi/2023/1006",
  "title": "The Value Added Tax (Drugs and Medicines) Order 2023",
  "short_title": "Value Added Tax (Drugs and Medicines) 2023",
  "long_title": "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.",
  "citation": "S.I. 2023/1006",
  "type": "uksi",
  "year": "2023",
  "number": "1006",
  "version": "current",
  "date": "2023-09-14",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2023/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2023/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Modification of Schedule 8 to the Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2023/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2023/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2023/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2023-09-18",
      "size": 183666,
      "url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2023/pdf/uksi_20231006_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2023/1006/pdfs/uksi_20231006_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2023-09-18",
      "size": 36043,
      "url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2023/pdf/uksiem_20231006_en_001.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2023/1006/pdfs/uksiem_20231006_en_001.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/30",
        "section/96"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2023/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2023/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2023/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/1006",
    "retrieved_at": "2026-10-28T21:40:34.707999+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}