Drugs: VAT
2026-05-31 · Treasury · 5408 · Official question
Question
To ask the Chancellor of the Exchequer, what categories of compassionate or expanded access scheme medicines are currently within the scope of VAT.
Answer
Under UK VAT law, some transactions where no money changes hands are treated as if a supply has been made - these are called deemed supplies. This is to keep the system fair if a business has reclaimed VAT on costs. Whether VAT applies to medicines or tre...