The Value Added Tax (Drugs and Medicines) Order 2009

• Citation: S.I. 2009/2972
• Sections: 7

Section 1

This Order may be cited as the Value Added Tax (Drugs and Medicines) Order 2009, and comes into force on 2nd December 2009 and has effect in relation to supplies made on or after that date.

Section 2

(1) Group 12 of Schedule 8 to the Value Added Tax Act 1994 (zero-rating: drugs, medicines, aids for the handicapped, etc. ) is varied as follows.

Section 3

For items 1 and 1A substitute—

(1) The supply of any qualifying goods dispensed to an individual for that individual’s personal use on the prescription of an appropriate practitioner where the dispensing is—

(a) by a registered pharmacist, or

(b) in accordance with a requirement or authorisation under a relevant provision.

Section 4

In Note (1) omit “or item 1A”.

Section 5

In Note (2A) for “items 1 and 1A” substitute “item 1”.

Section 6

Insert after Note (2A)—

(2B) In item 1 “appropriate practitioner” means—

(a) a registered medical practitioner ;

(b) a person registered in the dentists’ register under the Dentists Act 1984 ;

(c) a community practitioner nurse prescriber;

(d) a nurse independent prescriber;

(e) an optometrist independent prescriber;

(f) a pharmacist independent prescriber;

(g) a supplementary prescriber.

For the purposes of this Note “community practitioner nurse prescriber”, “nurse independent prescriber”, “optometrist independent prescriber”, “pharmacist independent prescriber” and “supplementary prescriber” have the meanings given in article 1(2) of the Prescription Only Medicines (Human Use) Order 1997 .

(2C) In item 1 “registered pharmacist” means a person who is—

(a) registered in the Register of Pharmacists maintained under the Pharmacists and Pharmacy Technicians Order 2007 , or

(b) registered in the register of pharmaceutical chemists kept under the Pharmacy (Northern Ireland) Order 1976 .

(2D) In item 1 “relevant provision” means—

(a) article 57 of the Health and Personal Social Services (Northern Ireland) Order 1972 ;

(b) regulation 20 of the National Health Service (Pharmaceutical Services) Regulations 1992 ;

(c) regulation 12 of the Pharmaceutical Services Regulations (Northern Ireland) 1997 ;

(d) paragraph 44 of Schedule 5 to the National Health Service (General Medical Services Contracts) (Scotland) Regulations 2004 ;

(e) paragraph 15 of Schedule 1 to the National Health Service (Primary Medical Services Section 17C Agreements) (Scotland) Regulations 2004 ;

(f) paragraphs 47 and 49 of Schedule 6 to the National Health Service (General Medical Services Contracts) Regulations 2004 ;

(g) paragraph 44 of Schedule 5 to the Health and Personal Social Services (General Medical Services Contracts) Regulations (Northern Ireland) 2004 ;

(h) paragraphs 46, 48 and 49 of Schedule 5 to the National Health Service (Personal Medical Services Agreements) Regulations 2004 ;

(i) paragraph 47 of Schedule 6 to the National Health Service (General Medical Services Contracts) (Wales) Regulations 2004 ;

(j) regulation 60 of the National Health Service (Pharmaceutical Services) Regulations 2005 .

Section 7

In Note (5) omit “1A,”.