The Value Added Tax (Drugs and Medicines) Order 2014

• Citation: S.I. 2014/1111
• Sections: 2

Section 1 Citation, commencement and effect

(1) This Order may be cited as the Value Added Tax (Drugs and Medicines) Order 2014.

(2) This Order comes into force on 21st May 2014 and has effect in relation to supplies made on or after that date.

Section 2 Amendment of Group 12 of Schedule 8 to the Value Added Tax Act 1994

In Group 12 of Schedule 8 to the Value Added Tax Act 1994 (zero-rating: drugs, medicines, aids for the handicapped, etc. ), in Note (2B)—

(a) after paragraph (f), insert—

(fa) a physiotherapist independent prescriber;

(fb) a podiatrist independent prescriber;

(b) in the second sentence, after “pharmacist independent prescriber”, insert “, “physiotherapist independent prescriber”, “podiatrist independent prescriber””.