2000 No. 503
VALUE ADDED TAX

The Value Added Tax (Drugs, Medicines, Aids for the Handicapped and Charities Etc) Order 2000

Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred on them by sections 30(4) and 96(9) of the Value Added Tax Act 19941 and of all other powers enabling them in that behalf, hereby make the following Order:

1.

This Order may be cited as the Value Added Tax (Drugs, Medicines, Aids for the Handicapped and Charities Etc) Order 2000 and shall come into force on 1st April 2000 in relation to supplies made on or after that date.

2.

Schedule 8 to the Value Added Tax Act 1994 (zero-rating) shall be amended in accordance with Articles 3 and 4 below.

3.

Note (5H) in Group 12 (supplies of drugs, medicines, aids for the handicapped, etc)2 shall be amended by inserting after paragraph (e) the following–

“(ea)

a Primary Care Trust established under section 16A of the National Health Service Act 19773;”.

4.

Note (4) in Group 15 (charities etc)4 shall be amended by adding after paragraph (i) the following–

“(j)

a Primary Care Trust established under section 16A of the National Health Service Act 1977”.

Clive Betts
Greg Pope
Two of the Lords Commissioners of Her Majesty’s Treasury
(This note is not part of the Order)

This Order amends Groups 12 and 15 of Schedule 8 to the Value Added Tax Act 1994 which make provision for the supply of certain goods and services at the zero rate.

The effect of this Order is to maintain the present scope of VAT reliefs available to the National Health Service following the introduction of Primary Care Trusts by the amendments to the National Health Service Act 1977 (c. 49) by the Health Act 1999 (c. 8). These Trusts will exercise functions delegated to them by Health Authorities.