Following structural changes to health services in the UK and the Isle of Man, the Value Added Tax (Drugs, Medicines, Aids and Charities, etc.) Order 2016 (and accompanying Explanatory Memorandum) will amend Groups 12 (drugs, medicines, aids, etc.) and 15 (charities etc.) of Schedule 8 to the VAT Act 1994 to maintain the current application or non-application of the zero rate for supplies of certain medical and surgical goods.

This Order, which comes into force on 28 June 2016, makes the necessary amendments to reflect the structural changes to the health service bodies concerned. According to the Explanatory Memorandum in Groups 12 and 15 of Schedule 8, there are out of date references to certain bodies concerned with the delivery of health services in the United Kingdom and the Isle of Man. Structural changes were made to these bodies by the Health and Social Care Act 2012, the Health and Social Care (Reform) Act (Northern Ireland) 2009 and the Isle of Man Transfer of Functions (Health and Social Care) Order 2014. The amendments to Schedule 8 contained in this instrument are necessary to reflect those structural changes.