questionText: To ask the Chancellor of the Exchequer, what steps her Department is taking to review the VAT treatment of medicines supplied free of charge to patients under early access schemes.
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