Statutory Instruments
2007 No. 206
VALUE ADDED TAX
The Value Added Tax (Health and Welfare) Order 2007
Approved by the House of Commons
Made
30th January 2007
Laid before the House of Commons
31st January 2007
Coming into force
1st May 2007
The Treasury make the following Order in exercise of the powers conferred by section 31(2) of the Value Added Tax Act 1994( 1 ):
1. This Order may be cited as the Value Added Tax (Health and Welfare) Order 2007 and comes into force on 1st May 2007.
2. Group 7( 2 ) of Schedule 9 to the Value Added Tax Act 1994 (exemptions: health and welfare) is amended as follows.
3. In item 1, after “The supply of services” insert “consisting in the provision of medical care”.
4. In item 2—
(a) for “The supply of any services or dental prostheses by” substitute “The supply of any services consisting in the provision of medical care, or the supply of dental prostheses, by”, and
(b) omit paragraph (c) (together with the “or” before it).
5. After item 2 insert—
“ 2A The supply of any services or dental prostheses by a dental technician. ” .
6. In item 3, after “The supply of any services” insert “consisting in the provision of medical care”.
Alan Campbell
Frank Roy
Two of the Lords Commissioners of Her Majesty’s Treasury
30th January 2007
Group 7 was amended by S.I. 1996/2949 ; section 23(1) of, and Schedule 4 to, the Nurses, Midwives and Health Visitors Act 1997 (c. 24) ; S.I. 1998/1294 ; S.I. 1999/1575 ; S.I. 2002/253 ; S.I. 2002/254 ; S.I. 2002/762 ; S.I. 2003/24 and S.I. 2005/2011 .