Prescriptions Under Serious Shortages Protocol: Zero-Rated and Scope of Application

• Legislation introduced in February 2019 allows pharmacists to dispense prescription-only medicines under a Serious Shortage Protocol (SSP)
• SSPs are used to minimize the impact of serious drug shortages on medical professionals and patients
• Prescriptions amended under a SSP are zero-rated for VAT purposes
• The zero rate also applies to private prescriptions
• Manufacturers are required to notify the DHSC of any forecasted shortages of medicines and medical appliances
• SSPs help alleviate the effects of serious shortages on patients and medical professionals
• Patients must agree to an alternative medication before a prescription can be fulfilled under a SSP
• A SSP can apply to both NHS and private prescriptions
• A SSP can instruct pharmacists to change the quantity, dosage, or type of medicine dispensed
• Compliance checks are required to apply the zero rate to prescriptions amended under a SSP

Source: gov.uk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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