Written Question·Treasury·UIN 71559

Drugs: VAT

Tabled: 29 August 2025
Answered: 5 September 2025

Question

Liz Jarvis

Liberal DemocratEastleigh

To ask the Chancellor of the Exchequer, whether her Department plans to review the VAT rules that apply to the supply of medicines by (a) NHS and (b) private pharmacy services.

Answer

Dan Tomlinson
The supply of drugs is subject to VAT at the standard rate unless an exception applies. One of these exceptions is that the zero rate of VAT is applied when a drug is supplied to an individual for personal use on prescription and dispensed by a registered...

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