(This note is not part of the Order)
This Order, which comes into force on 30th June 2008, amends Schedule 7A to the Value Added Tax Act 1994.
Article 3 of the Order provides that the reduced rate provided for in Group 11 (smoking cessation products) shall continue to have effect in relation to supplies made on or after 1 July 2008.
An impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.