- The UK government will introduce a new approach to VAT on medicines supplied through compassionate use and early access programmes.
- Previously, HMRC treated these supplies as deemed taxable supplies and had issued or was pursuing VAT assessments.
- The change follows industry representations about the importance of these programmes.
- The government may amend the VAT rules or create a reimbursement scheme.
- The new treatment will apply to medicines provided on or after 23 June 2026; further details are still pending.
Source: taxscape.deloitte.com
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.
