The Pharmaceutical Journal
Vol 276 No 7388 p192
18 February 2006

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VAT and pharmacists

Treasury minister Dawn Primarolo has signalled that there will be no rethink of the VAT rules applying to pharmacists.

In a Parliamentary written reply she said: “While different VAT reclaim rules apply for the different types of pharmacies, these reflect how successive governments have funded NHS VAT costs, and the fundamental difference for VAT purposes between NHS hospital pharmacies, which dispense drugs as a non-business activity, and community pharmacies, which make a ‘business’ supply when they dispense drugs.”