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United Kingdom · Question · Written question

UIN 84780

Drugs: VAT

Original

answeredUnited Kingdom· UK Parliament· EN

Introduced

23 October 2025

Last action

29 October 2025 · Answer

Status

Answered

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Discovery layer

Source updated

29 October 2025

Summary

To ask the Chancellor of the Exchequer, whether medicines provided free under Early Access Medicines Scheme programmes are liable for output VAT.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 23 October 2025

    Written question

    To ask the Chancellor of the Exchequer, whether medicines provided free under Early Access Medicines Scheme programmes are liable for output VAT.

    Source: Commons

  2. 29 October 2025

    Answer

    Early 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...

    Source: Written answer

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