Written Question·Treasury·UIN 71559
Drugs: VAT
Tabled: 29 August 2025
Answered: 5 September 2025
Question
Liz Jarvis
Liberal Democrat — Eastleigh
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 TomlinsonThe 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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