VAT Health: VAT Treatment of Drugs and Medicines Under Patient Group Direction

• 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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