questionText: To ask the Chancellor of the Exchequer, to which categories of medicines supplied free of charge HM Revenue and Customs has applied VAT, and for which periods assessments have been issued.
answerText: 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. This is a core and longstanding feature...
heading: Drugs: VAT