{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2005",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2005.json",
  "id": "uksi/2005/726",
  "title": "The Value Added Tax (Reduced Rate) Order 2005",
  "short_title": "Value Added Tax (Reduced Rate) 2005",
  "long_title": "This Order, which comes into force on 7th April 2005, amends Group 2 of Part II of Schedule 7A to the Value Added Tax Act 1994 (“Group 2”). Part II of Schedule 7A contains the Groups of supplies of goods and services that are subject to the reduced rate of VAT of 5%.",
  "citation": "S.I. 2005/726",
  "type": "uksi",
  "year": "2005",
  "number": "726",
  "version": "current",
  "date": "2005-03-16",
  "revised": false,
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  "unapplied_effects": 0,
  "provisions": [
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      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2005/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "parent": null
    },
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      "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2005/article-2",
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      "parent": null
    },
    {
      "path": "article/3",
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      "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2005/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2005/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-2005/note",
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    }
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      "language": null,
      "date": "2008-12-08",
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      "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2005/pdf/uksi_20050726_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2005/726/pdfs/uksi_20050726_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
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      "language": null,
      "date": "2008-12-08",
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      "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2005/pdf/uksiem_20050726_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2005/726/pdfs/uksiem_20050726_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",
        "section/96"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2005/changes.json",
  "changes_made_by": 1,
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2005/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/726",
    "retrieved_at": "2026-10-29T05:03:37.253997+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."
}