Item Welcome to the NHS Business Services Authority Knowledge Base, the place to ask us anything you need to know

Document What is the rate of VAT used for reimbursement?

Please note that we only pay VAT to: 
  • Appliance contractors.
  • Practices for items classed as personally administered.
We do not pay VAT to pharmacies as usually you would be VAT registered and would claim it back via HMRC.

The VAT that is reimbursed will be at the current rate for that dispensing month, which is currently at 20%.