{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2006/note",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2006/note.json",
  "legislation": "uksi/2006/1472",
  "legislation_title": "The Value Added Tax (Reduced Rate) Order 2006",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2006",
  "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 1st July 2006, amends Schedule 7A to the Value Added Tax Act 1994. Part 2 of that Schedule contains the Groups of supplies of goods and services that are subject to the reduced rate of VAT of 5% and Part 1 of that Schedule contains the Index to those Groups.\nArticle 3 of the Order adds new Groups 8 (contraceptive products) and 9 (welfare advice or information) to the Index in Part 1 of Schedule 7A.\nArticle 4 and the Schedule to the Order add new Groups 8 and 9 to Part 2 of Schedule 7A. The new Group 8 extends the reduced rate to qualifying supplies of contraceptive products. Supplies which fall within item 4 of Group 7 (health and welfare) of Schedule 9 (exemptions) to the Value Added Tax Act 1994 are not included. “Contraceptive products” do not include products which are designed for the purpose of monitoring fertility.\nThe new Group 9 extends the reduced rate to supplies of welfare advice or information provided by a charity or a state-regulated welfare institution or agency. Notes 1 and 2 to Group 9 define “welfare advice or information” and “state-regulated”. The supplies described in Note 3 are excluded from the reduced rate.\nA full regulatory impact assessment of the effect that new Group 8 (contraceptive products) will have on the costs of business is available at www.hmrc.gov.uk. A regulatory impact assessment has not been prepared in respect of new Group 9 (welfare advice or information) as it will only have a negligible impact on business, charities or voluntary bodies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/1472/note",
    "retrieved_at": "2026-10-29T04:27:51.476284+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."
}