VATHLT6080 - The zero rate for dispensed drugs: background: concession for private prescriptions

We accept that qualifying goods dispensed by a retail pharmacist to an individual patient on the private prescription of a GP or GDP are for the individual바카라 사이트™s personal use when the goods do not form part of the care provided by a hospital or nursing home, and are part of that GP바카라 사이트™s or GDP바카라 사이트™s primary health care.

This means that private prescriptions written in similar circumstances to those in VATHLT6070 are treated in the same way. For example:

An asthma sufferer self-administers medication via an inhaler on the private prescription of a GP. During a period in hospital for an unrelated condition such as a joint replacement operation the inhaler runs out. The GP writes a new private prescription which is dispensed by a retail pharmacist and the new inhaler is brought by a relative or friend to the patient in hospital. In these circumstances the supply of drugs is zero-rated by concession because the drugs do not form part of the care provided by the hospital.

The private GP of a person resident in a nursing home diagnoses a pressure related sore. The GP writes a private prescription for medication which is dispensed by a retail pharmacist and advises the matron of the home about the nature of ongoing care. The supply of drugs is zero-rated because it forms part of the GP바카라 사이트™s provision of primary care.

However, zero-rating would not apply in the following circumstances:

  • Sleeping tablets or pain-killers provided by a nursing home to its residents, which are not prescribed by a GP as part of the GP바카라 사이트™s primary care. Such drugs form part of the home바카라 사이트™s supply of care.
  • Drugs prescribed by a doctor directing or taking responsibility for secondary care or treatment provided in a hospital. This applies where the doctor is on the staff of the hospital, or the doctor also has a general practice and is brought in to the hospital to prescribe drugs to the hospital바카라 사이트™s patients for the care that those patients are receiving from the hospital.