- Patient group direction allows healthcare professionals to supply and administer drugs without a prescription
- VAT zero rate extended to include drugs supplied under patient group direction until 2027
- Zero rate applies to supplies made by registered pharmacists or General Practitioner practices
- Zero rate does not apply to vaccines and medicines administered by health professionals
- Zero rate only applies when goods are administered by the patient
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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