{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002.json",
  "id": "uksi/2002/1100",
  "title": "The Value Added Tax (Reduced Rate) Order 2002",
  "short_title": "Value Added Tax (Reduced Rate) 2002",
  "long_title": "This Order, which comes into force on 1 June 2002, amends Groups 3, 6 and 7 of Schedule 7A to the Value Added Tax Act 1994. This Schedule contains the Groups of supplies that are subject to the reduced rate of VAT of 5%.",
  "citation": "S.I. 2002/1100",
  "type": "uksi",
  "year": "2002",
  "number": "1100",
  "version": "current",
  "date": "2002-04-17",
  "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-reduced-rate-order-2002/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002/article-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-11-27",
      "size": null,
      "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002/pdf/uksi_20021100_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2002/1100/pdfs/uksi_20021100_en.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/29A"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002/changes.json",
  "changes_made_by": 21,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1100",
    "retrieved_at": "2026-10-29T06:59:57.872767+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."
}