Question follow-through · 84781
Drugs: VAT
To ask the Chancellor of the Exchequer, if she will commission guidance from HM Revenue and Customs clarifying whether medicines supplied under the Early Access Medicines Scheme fall outside the scope of VAT Deemed Supply rules.
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.
More questions by this MP on Economy and business
- Business: Investment · 27 Oct 2025
- Business: Investment · 27 Oct 2025
- Drugs: VAT · 31 Oct 2025
- Drugs: VAT · 31 Oct 2025
- Internet: Outages · 25 Nov 2025
Shared topic keywords suggest a connection; they do not establish a follow-up.
Votes on this topic
- Draft Code of Practice on Electronic and Workplace Ballots for Statutory Trade Union Ballots · 15 Jul 2026
- Draft Trade Unions (Permissible Means of Voting) and Employment Rights (Unfair Dismissal) (Amendment) Order 2026 · 15 Jul 2026
- Taxation (Energy and Vehicles) Bill Committee: New Clause 5 · 1 Jul 2026
These Commons divisions share a topic label. The question did not necessarily lead to a vote.
Recorded timeline
23 Oct 2025
Question tabled
To ask the Chancellor of the Exchequer, if she will commission guidance from HM Revenue and Customs clarifying whether medicines supplied under the Early Access Medicines Scheme fall outside the scope of VAT Deemed Supply rules.
29 Oct 2025
Target answer date
Date supplied by the official written-questions record.
29 Oct 2025
Answer published
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 (like making or importing goods), it sho...
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.
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.
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.
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
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
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.
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.
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.