The Value Added Tax (Health and Welfare) Order 2007

• Citation: S.I. 2007/206
• Sections: 6

Section 1

This Order may be cited as the Value Added Tax (Health and Welfare) Order 2007 and comes into force on 1st May 2007.

Section 2

Group 7 of Schedule 9 to the Value Added Tax Act 1994 (exemptions: health and welfare) is amended as follows.

Section 3

In item 1, after “The supply of services” insert “consisting in the provision of medical care”.

Section 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).

Section 5

After item 2 insert—

(2A) The supply of any services or dental prostheses by a dental technician.

Section 6

In item 3, after “The supply of any services” insert “consisting in the provision of medical care”.