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Contents

Official guidance
VAT Health

VATHLT2530 · Pharmacists

  • VATHLT2535 · Prescriptions Provided Under Serious Shortages Protocol
  • VATHLT2540 · Introduction
  • VATHLT2550 · Services which qualify for exemption
  • VATHLT2560 · Pharmacist Professional Allowance (PPA)
  • VATHLT2570 · VAT liability of payments received from the NHS
  1. Pharmacists: Contents
  2. Pharmacists: Pharmacist Professional Allowance (PPA)

VATHLT2560 | Pharmacists: Pharmacist Professional Allowance (PPA)

From HM Revenue & Customs · VAT Health

The “PPA” is now only paid to pharmacists in Northern Ireland who satisfy certain “best practice” criteria (such as providing a practice leaflet and displaying the relevant health promotional literature). The allowance is related to the number of prescriptions issued per month. This allowance represents payment for supplies of dispensed goods. It is therefore zero-rated.

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