Written Question·Treasury·UIN 84780
Drugs: VAT
Tabled: 23 October 2025
Answered: 29 October 2025
Named DayQuestion
Julia Lopez
Conservative — Hornchurch and Upminster
To ask the Chancellor of the Exchequer, whether medicines provided free under Early Access Medicines Scheme programmes are liable for output VAT.
Answer
Dan TomlinsonEarly Access to Medicines Scheme (EAMS) allows patients access to free medicines for life threatening conditions before receiving full NHS approval. There are special VAT rules for the supply of goods without payment. Whether VAT applies will depend on th...
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