VATHLT6150 | Dispensed by a pharmacist: VAT treatment of drugs and medicines supplied and administered by a pharmacist under a patient group direction

A patient group direction is a written instruction that allows healthcare professionals to supply and administer specified drugs and medicines to a pre-defined group of patients without a prescription.

The VAT zero rate for supplies of drugs and medicines dispensed to individuals for their personal use has been temporarily extended to include the supply of drugs and medicines which are supplied under a patient group direction issued in accordance with the Human Medicines Regulation 2012. The temporary VAT zero rate brings patient group directions in line with the VAT zero rate for drugs and medicines dispensed on a prescription of a registered health professional. The zero rate applies from 9 October 2023 until 31 March 2027.