Question follow-through · 18479

Drugs: VAT

To ask the Chancellor of the Exchequer, what consideration her Department is giving to the treatment of VAT assessments already issued in respect of medicines supplied free of charge under early access schemes.

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
13 Jul 2026
Target answer date
15 Jul 2026
Answer
16 Jul 2026 · 3 calendar days after tabling

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

Recorded timeline

  1. 13 Jul 2026

    Question tabled

    To ask the Chancellor of the Exchequer, what consideration her Department is giving to the treatment of VAT assessments already issued in respect of medicines supplied free of charge under early access schemes.

  2. 15 Jul 2026

    Target answer date

    Date supplied by the official written-questions record.

  3. 16 Jul 2026

    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. This is a core and longstanding feature...

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

Students: Loans

28 Aug 2026 · To ask the Chancellor of the Exchequer, what recent discussions he has had with the Secretary of State for Education on the index used to calculate interest rates on Plan 2 student loans.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Electricity: Park Homes

8 Sept 2026 · To ask the Chancellor of the Exchequer, what steps his Department is taking to ensure that park home residents who purchase electricity from a site owner rather than directly from a licensed supplier receive the full benefit of the removal of VAT from hou

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Electricity: Park Homes

8 Sept 2026 · To ask the Chancellor of the Exchequer, what recourse is available to a park home resident whose site owner does not reduce electricity charges following the removal of VAT from 1 October 2026; and what role Ofgem has in enforcing the maximum resale price

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Electricity: Park Homes

8 Sept 2026 · To ask the Chancellor of the Exchequer, what assessment he has made of the effect of the removal of VAT from 1 October 2026 on park home residents who pay for electricity through a site owner operated pre-payment or sub-metered arrangement.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Electricity: Park Homes

8 Sept 2026 · To ask the Chancellor of the Exchequer, what his policy is on the VAT treatment of electricity resupplied by park home site owners to residents in the context of the removal of VAT from household electricity on 1 October 2026.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Electricity: Park Homes

8 Sept 2026 · To ask the Chancellor of the Exchequer, whether HMRC will publish guidance for park home site owners on the VAT treatment of electricity resupplied to residents before 1 October 2026.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Revenue and Customs: Advisory Services

9 Sept 2026 · To ask the Chancellor of the Exchequer, with reference to the Transformation Roadmap Update 2026, what the current percentage is of HMRC interactions with tax agents that take place digitally, against the target of 90% by 2030.