EXPLANATORY NOTE
(This note is not part of the Order)
This Order, which comes into force on 1st May 2007, amends Group 7 of Schedule 9 to the Value Added Tax Act 1994 (c. 23). Group 7 makes provision for the exemption of the supply of health and welfare services.
The effect of this Order is to limit exemption for services provided by medical practitioners, dentists (including dental care professionals) and pharmaceutical chemists to those services that consist in the provision of medical care following a ruling by the European Court of Justice in the case of Peter d’Ambrumenil and Dispute Resolution Services (Case C-307/01).
Articles 3, 4 and 6 make this requirement express for medical practitioners, dentists (including dental care professionals) and pharmaceutical chemists respectively.
Article 5 retains the original provision in relation to supplies of services and dental prostheses by dental technicians.
A full regulatory impact assessment of the effect that this instrument will have on the costs of business and the voluntary sector is available from H M Revenue and Customs, 100 Parliament Street, London SW1A 2BQ and is annexed to the Explanatory Memorandum which is available alongside the instrument on the OPSI website.