The Value Added Tax (Independence Payment) Order 2013

• Citation: S.I. 2013/601
• Sections: 3

Section 1 Citation and commencement

This Order may be cited as the Value Added Tax (Independence Payment) Order 2013 and comes into force on 8th April 2013.

Section 2 Amendments to the Value Added Tax Act 1994

In Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate) , in Group 3 (grant-funded installation of heating equipment or security goods or connection of gas supply), in Note 6(2), after sub-paragraph (f) insert—

(g) personal independence payment under Part 4 of the Welfare Reform Act 2012 or the corresponding provision having effect in Northern Ireland;

(h) armed forces independence payment under a scheme established under section 1 of the Armed Forces (Pensions and Compensation) Act 2004 .

Section 3 Amendments to the Value Added Tax Act 1994

In Schedule 8 to the Value Added Tax Act 1994 (zero-rating), in Group 12 (drugs, medicines, aids for the handicapped etc ) —

(a) in item 14, after “mobility component” insert “, of a personal independence payment by virtue of entitlement to the mobility component, of an armed forces independence payment”;

(b) in Note (6)(b) , after “disability living allowance” insert “, the mobility component of the personal independence payment, armed forces independence payment”; and

(c) in Note (7), omit the “and” at the end of paragraph (a), and after that paragraph insert—

(aa) “personal independence payment” means a personal independence payment under Part 4 of the Welfare Reform Act 2012 or the corresponding provision having effect in Northern Ireland;

(ab) “armed forces independence payment” means an armed forces independence payment under a scheme established under section 1 of the Armed Forces (Pensions and Compensation) Act 2004; and