Written Question·Treasury·UIN 84783

Drugs: VAT

Tabled: 23 October 2025

Answered: 29 October 2025

Named Day

Question

Julia Lopez

To ask the Chancellor of the Exchequer, if she will take steps with HM Revenue and Customs to help ensure that a(a) medicines and (b) treatments provided under the Early Access to Medicines Scheme are not subjected to (i) direct or (ii) indirect VAT.

Answer

Dan Tomlinson

VAT is the UK’s second largest tax, forecast to raise £180 billion in 2025/26. Taxation is a vital source of revenue which helps to fund public services. Early Access to Medicines Scheme (EAMS) allows patients access to free medicines for life threatening...

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