VAT on Pharmacy Services
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 |