Written Question·Treasury·UIN 87052
Drugs: VAT
Tabled: 31 October 2025
Answered: 5 November 2025
Question
Julia Lopez
Conservative — Hornchurch and Upminster
To ask the Chancellor of the Exchequer, what assessment her (a) Department and (b) HMRC have conducted on the potential impact on clinical trial numbers from the introduction of VAT to medicines provided free under Early Access Medicines Scheme programmes
Answer
Dan TomlinsonVAT 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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