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Question follow-through · 84780

Drugs: VAT

To ask the Chancellor of the Exchequer, whether medicines provided free under Early Access Medicines Scheme programmes are liable for output VAT.

answeredTreasury

About this written question

A written question asks a government minister for information in writing. Parliament publishes the question and any answer.

Answering body
Treasury
Tabled
23 Oct 2025
Target answer date
29 Oct 2025
Answer
29 Oct 2025 · 6 calendar days after tabling

Elapsed calendar days describe the record timeline, not whether Parliament considers an answer on time.

Recorded timeline

  1. 23 Oct 2025

    Question tabled

    To ask the Chancellor of the Exchequer, whether medicines provided free under Early Access Medicines Scheme programmes are liable for output VAT.

  2. 29 Oct 2025

    Target answer date

    Date supplied by the official written-questions record.

  3. 29 Oct 2025

    Answer published

    Early Access to Medicines Scheme (EAMS) allows patients access to free medicines for life threatening conditions before receiving full NHS approval. There are special VAT rules for the supply of goods without payment. Whether VAT applies will depend on th...

Open official record

Official data retrieved 28 Sept 2026.

Later records

Possible follow-up questions

Strong links require the same MP, department and exact heading. Other same-department questions are shown as unreviewed candidates, not as confirmed follow-ups. No debate link is asserted unless a stable source relationship exists.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Business: Investment

27 Oct 2025 · To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential merits of reforming the (a) Enterprise Investment Scheme and (b) Seed Enterprise Investment Scheme to improve support for firms in the post-start-up phase.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Business: Investment

27 Oct 2025 · To ask the Chancellor of the Exchequer, whether she plans to expand the (a) Enterprise Investment Scheme and (b) Seed Enterprise Investment Scheme scheme to support older companies seeking increased investment.

Strong linkSame MP, department and exact heading

Drugs: VAT

31 Oct 2025 · To ask the Chancellor of the Exchequer, what assessment (a) her Department and (b) HMRC have conducted on the potential impact on patient access to innovative medicines from the introduction of VAT to medicines provided free under Early Access Medicines S

Strong linkSame MP, department and exact heading

Drugs: VAT

31 Oct 2025 · To ask the Chancellor of the Exchequer, what assessment her (a) Department and (b) HMRC have conducted on the potential impact on clinical trial numbers from the introduction of VAT to medicines provided free under Early Access Medicines Scheme programmes

Strong linkSame MP, department and exact heading

Drugs: VAT

3 Nov 2025 · To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential impact of introducing VAT to to medicines provided free under Early Access Medicines Scheme programmes on pharmaceutical companies.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Internet: Outages

25 Nov 2025 · To ask the Chancellor of the Exchequer, what estimate her Department has made of the cost to the economy of recent outages of large-scale cloud providers.

Strong linkSame MP, department and exact heading

Drugs: VAT

4 Feb 2026 · To ask the Chancellor of the Exchequer, whether her Department has directed HMRC to review the application of VAT upon medicines supplied free-of-charge via EAMS and other compassionate access schemes.