Drugs: VAT

Summary

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.

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Timeline

1. 23 October 2025

   Written question

   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.

   Source: Commons

2. 29 October 2025

   Answer

   Under 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...

   Source: Written answer

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• · Treasury · Answering body

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