Measure
The VAT exemption for healthcare will be extended to include medical services that are carried out by staff who are directly supervised by registered pharmacists.
Zero-rating for prescriptions will be extended to medicines supplied through Patient Group Directions (which allow healthcare professionals to supply and administer certain medicines to specified groups of patients without a prescription).
Pharmacies, healthcare professionals operating under Patient Group Directions and their customers.
The extension to the VAT exemption will take effect from 1 May 2023.
The extension to the zero-rating provisions will be introduced in autumn 2023.
As indicated by the government, these amendments reflect changes in both healthcare delivery and how the NHS operates.