Written Question·Treasury·UIN 110861

Drugs: VAT

Tabled: 4 February 2026
Answered: 9 February 2026
Named Day

Question

Julia Lopez

ConservativeHornchurch and Upminster

To ask the Chancellor of the Exchequer, whether her Department has directed HMRC to review the application of VAT upon medicines supplied free-of-charge via EAMS and other compassionate access schemes.

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. The Early Access to Medicines Scheme (EAMS) allows patients access to free medicines for life threate...

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