Written Question·Treasury·UIN 84781
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, if she will commission guidance from HM Revenue and Customs clarifying whether medicines supplied under the Early Access Medicines Scheme fall outside the scope of VAT Deemed Supply rules.
Answer
Dan TomlinsonUnder UK VAT law, some transactions where no money changes hands are treated as if a supply has been made – these are called deemed supplies. This is to keep the system fair if a business has reclaimed VAT on costs (like making or importing goods), it sho...
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