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Claritax News

The Value Added Tax (Drugs and Medicines) Order 2023

19 Sep 2023

SI 2023/1006 comes into force on 9 October 2023.

The Order applies a temporary zero-rate of VAT to the supply of drugs and medicines in the UK to a person for personal use in accordance with a patient group direction made under the Human Medicines Regulations 2012 (SI 2012/1916) for a fixed period from 9 October 2023 up to and including 31 March 2027.

https://www.legislation.gov.uk/uksi/2023/1006/contents/made

Related content from Claritax Books

Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.

VAT 2023-24

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