By Dr Philip Koopowitz
Some of you who have been looking at your ePACT Dispensing data might have noticed an anomaly when searching for Inclisiran.
| BNF Presentation | Qty | Qty * Items | Items | NIC (£) | Actual Cost (£) |
| 0212000AMBBAAAA: Leqvio 284mg/1.5ml inj pre-filled syringes | 1 | 2 | 2 | 120 | 106.67 |
| 0212000AMBBAAAA: Inclisiran 284mg/1.5ml inj pre-filled syringes | 1 | 1 | 1 | 60 | 53.34 |
Quantity = Pack size per item
Quantity * Items = Total pack sizes per item
Items = Number of prescriptions
NIC (£) = Basic price of all items dispensed
Actual Cost (£) = Cost to NHS after clawback
The Actual Cost is showing that 11.18% had been deducted.
Inclisiran is a special case, as it is the only drug which DOES NOT have clawback deducted for Dispensing doctors. I have been in contact with NHSBSA and have been reassured that, although it shows the deducted amount on the Dispensed ePACT data, each and every Inclisiran (Leqvio) script is manually adjusted, and the clawback is added back. In addition, the VAT equivalent payment is corrected as well, so that the difference between the VAT equivalent on the basic price versus the VAT Equivalent on the Basic price minus clawback is also added back. Therefore, you should get the difference between £60.00 and £53.34 (£6.66) as well as the difference in VAT Equivalent between £12.00 and £10.67 (£1.33). Thus, a total of £7.99, will be added back to your drug statement for each Leqvio which you dispense. You should make £18 profit per injection.
Avoid using the wholesaler PA lists, as for HMRC purposes you only need to collect the VAT data on items Actually Administered in the practice.
