{
  "url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2023/note",
  "json_url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2023/note.json",
  "legislation": "uksi/2023/1006",
  "legislation_title": "The Value Added Tax (Drugs and Medicines) Order 2023",
  "legislation_url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2023",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.\nArticle 1 sets out the citation and commencement date of this Order, and the period for which the modifications made by the Order will have effect.\nArticle 2 temporarily modifies Group 12 of Schedule 8 to the Value Added Tax Act 1994 (c. 23), so it should be read as if a new item and notes were temporarily inserted which together describe the goods supplied in accordance with a patient group direction that will attract the temporary zero-rate.\nA Tax Information and Impact Note covering this instrument will be published on the government website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/1006/note",
    "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."
}