Statutory Instruments
2020 No. 250
Value Added Tax
The Value Added Tax (Drugs and Medicines) Order 2020
Made
9th March 2020
Laid before the House of Commons
10th March 2020
Coming into force in accordance with article 1
The Treasury, in exercise of the powers conferred by sections 30(4) and 96(9) of the Value Added Tax Act 1994( 1 ), make the following Order:
Citation, commencement, effect and revocation
1. —(1) This Order may be cited as the Value Added Tax (Drugs and Medicines) Order 2020 and (subject as follows) comes into force on 1st April 2020.
(2) Article 2—
(a) comes into force on 1st April 2020, and
(b) has effect in relation to supplies made on or after 1st April 2020 but before IP completion day( 2 ) (and, accordingly, paragraph (ca) inserted by article 2 is repealed, and article 2 of this Order is revoked, on IP completion day).
(3) Article 3—
(a) comes into force on IP completion day, and
(b) has effect in relation to supplies made on or after IP completion day.
Amendment of Group 12 of Schedule 8 to the Value Added Tax Act 1994
2. In Group 12( 3 ) of Schedule 8 to the Value Added Tax Act 1994(zero-rating: drugs, medicines, aids for the disabled, etc.), in Note (2B), after paragraph (c), insert—
“ (ca) an EEA health professional within the meaning given by regulation 213 of the Human Medicines Regulations 2012; ” .
3. In Group 12 of Schedule 8 to the Value Added Tax Act 1994(zero-rating: drugs, medicines, aids for the disabled, etc.), in Note (2B), after paragraph (b), insert—
“ (ba) an approved country health professional within the meaning given by regulation 213 of the Human Medicines Regulations 2012; ” .
Maggie Throup
Rebecca Harris
Two of the Lords Commissioners of Her Majesty’s Treasury
9th March 2020
1994 c. 23 ; section 96(9) was extended by section 99(6) of, and paragraph 5 of Schedule 31 to, the Finance Act 2001 (c. 9) .
Section 39(1) of the European Union (Withdrawal Agreement) Act 2020 (c. 1) defines IP completion day as meaning 31 December 2020 at 11.00 pm.
Group 12 was amended by paragraph 7 of Schedule 7 to the Finance Act 2017 (c.10) ; it was also amended by S.I. 1995/652 , 1997/2744 , 2007/289 , 2009/2972 , 2012/1916 and 2014/1111 ; there are other amending instruments but none is relevant.