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Document Information on the GMS Statement of Financial Entitlement (SFE)

The GMS Statement of Financial Entitlement (SFE) outlines, amongst other things, what a practice can claim for and how they will be paid.

Where drugs or appliances are provided by a practice, reimbursement and remuneration is based on the SFE paragraph 23.4. 

The amounts payable in relation to the provision of drugs and appliances are calculated using the following information:
  • Basic price (Drug Tariff Part II, clause 8, 10, 11, 13 and part VIII).
  • Discount Scale (SFE, Annex G, Part 1).
  • VAT Allowance (SFE, paragraph 23.3).
  • Dispensing Fees (SFE, Annex G, Part 2).
  • Out of pocket expenses (Drug Tariff Part II, clause 12).
Click here to view the Statement of Financial Entitlement in full on the Department of Health and Social Care's website.

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