VAT on Pharmacy Services

VAT on Pharmacy Services IPU

Members are reminded that all vaccination services are either zero rated or exempt as per the following table, which can be accessed on the website here.

Type of Vaccine VAT rate on GMS VAT rate for private patients
Annual flu Exempt Exempt
Pneumococcal Exempt Exempt
Zoster Exempt Exempt
Covid Zero Zero
Other Services VAT rate on GMS VAT rate for private patients
EHC Exempt Exempt
Covid tests Zero Zero
Medicines VAT rate on GMS VAT rate for private patients
Oral Zero Zero
Topical Standard Standard
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