Statutory Instruments
1998 No. 1294

VALUE ADDED TAX
The Value Added Tax (Osteopaths) Order 1998

Made
21st May 1998

Laid before the House of Commons
22nd May 1998

Coming into force
12th June 1998

The Treasury, in exercise of the powers conferred on them by section 31(2) of the Value Added Tax Act 1994(1) and of all other powers enabling them in that behalf, hereby make the following Order:

1.  This Order may be cited as the Value Added Tax (Osteopaths) Order 1998 and shall apply to supplies made on or after 12th June 1998.

2.  Group 7 of Schedule 9 to the Value Added Tax Act 1994(2) shall be varied by inserting after paragraph (c) of item 1 of that Group—

“(ca)the register of osteopaths maintained in accordance with the provisions of the Osteopaths Act 1993(3);”.

Graham Allen
Bob Ainsworth
Two of the Lords Commissioners of Her Majesty’s Treasury
21st May 1998

Explanatory Note

(This note is not part of the Order)
This Order amends item 1 of Group 7 of Schedule 9 to the Value Added Tax Act 1994 to provide exemption from VAT for services supplied by an osteopath who is registered on the register of osteopaths and supplies by persons who are not so registered where the services are wholly performed or directly supervised by a person who is so registered. The order implements Article 13A(1)(c) of the Sixth Council Directive on the harmonisation of the laws of the member States relating to turnover taxes—common system of value added tax: uniform basis of assessment (77/388/EEC) (OJ No. L145, 17.5.1977, p.1).


(1)
1994 c. 23.

(2)
Group 7 was amended by S.I. 1996/2949 and Schedule 4 to the Nurses, Midwives and Health Visitors Act 1997 (c. 24).

(3)
1993 c. 21; this Act was amended by Schedule 2 to the Chiropractors Act 1994 (c. 17).