This Order amends Group 7 (health and welfare) (“Group 7”) of Schedule 9 (exemptions) to the Value Added Tax Act 1994 (c. 23) and comes into force on 1st May 2023.

Item 3 of Group 7 (“item 3”) exempts from VAT supplies of medical care services by a person who is registered in the register maintained under article 19 of the Pharmacy Order 2010 (S.I. 2010/231) or in the register of pharmaceutical chemists kept under the Pharmacy (Northern Ireland) Order 1976 (S.I. 1976/1213).

Note 2A of Group 7 (“Note (2A)”) extends the scope of the exemption in item 3 to include supplies of medical care services by a person who is not registered in the registers specified in item 3 where those services are wholly performed by a person who is so registered.

Article 2 amends Note (2A) so that the exemption contained in item 3 includes supplies of medical care services by a person who is not registered in the registers specified in that item where those services are directly supervised by a person who is so registered.

A tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.