SI 2023/1006 The Value Added Tax (Drugs and Medicines) Order 2023

Published on: 19 September 2023

Published by a

Specialist Tax Statutory Instruments

Article summary

This Order applies a temporary zero-rate of VAT to the supply of drugs and medicines in the UK to an individual for personal use in accordance with a patient group direction.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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