{
  "url": "https://openlegislation.uk/value-added-tax-drugs-medicines-aids-and-charities-etc-order-2016/note",
  "json_url": "https://openlegislation.uk/value-added-tax-drugs-medicines-aids-and-charities-etc-order-2016/note.json",
  "legislation": "uksi/2016/620",
  "legislation_title": "The Value Added Tax (Drugs, Medicines, Aids and Charities, etc.) Order 2016",
  "legislation_url": "https://openlegislation.uk/value-added-tax-drugs-medicines-aids-and-charities-etc-order-2016",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which comes into force on 28th June 2016, amends Groups 12 and 15 of Schedule 8 to the Value Added Tax Act 1994 (zero-rating).\nThe effect of this Order is to maintain the current application of the zero rate of VAT in Group 12 and Group 15 of Schedule 8 to the Value Added Tax Act 1994 following changes to the structure of health services in England and Northern Ireland made by the Health and Social Care Act 2012 and the Health and Social Care (Reform) Act (Northern Ireland) 2009 and a change to the departmental responsibility for health services in the Isle of Man government made by the Transfer of Functions (Health and Social Care) Order 2014.\nA Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/620/note",
    "retrieved_at": "2026-10-28T23:23:04.178678+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."
}