The Value Added Tax (Drugs and Medicines) Order 2023
This Order applies a temporary zero-rate of value added tax 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 (S.I. 2012/1916) for a fixed period from 9th October 2023 up to and including 31st March 2027.