It sought clarification from the DoH about the implications for dispensing practices and those providing Personally Administered items.

The DoH says that the wording of the Statement of Financial Entitlement (SFE) does not need to be changed as a result of the VAT decrease.

Paragraph 17.3 (c) of the SFE says: ‘An allowance to cover VAT is payable on the purchase of any products listed in paragraph 17.4 (a) to (e) and which are provided in accordance with paragraph 52 (1) (b) in Part 3 of Schedule 4 of the 2004 Regulations. The allowance is to be calculated by applying the rate of VAT applying at the time of a claim to the basic price of the product after the discount calculated in accordance with Part 1 of Annex G has been deducted.’

neil.durham@haymarket.com

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