Serious Shortage Protocols VAT Update

Source:  Serious Shortage Protocols/NHSBSA

From 1 June 2023, the allowance for VAT currently paid alongside product reimbursement
will stop being paid when reimbursing for products supplied in accordance with SSPs. This
was previously paid as a VAT allowance of 20% of the Basic price of the product. For
Pharmacy SSPs are Zero-Discounted, but Dispensing doctors will still be penalised as the
Discount abatement applies to ALL items dispensed by dispensing doctors. Contractors will
be reimbursed the Part VIIIA reimbursement price for the quantity supplied for Utrogestan®
100mg capsules and other SSPs. Until the end of May 2023, the reimbursement price will
account for VAT payment.

From June 2023, this VAT allowance will no longer be paid as products supplied in accordance
with an SSP is
to be considered VAT zero-rated.

SSPs allow pharmacists/dispensers to supply only the alternatives that specific SSP has
deemed allowed.
SSP can be for alternative products, or in the recent case of Utrogeston,
to limit supply to 2 months at a time.

For Prescriptions written for a 3 month or longer supply of Utrogeston 100mg capsules,
leave the main body of
the script with the original quantity requested and then endorse
SSP056 as well as the 2 months quantity endorsed in the left-hand column. All these
correctly endorsed SSPs are Exempt form prescription charges
for the time they are on
the SSP list and if the endorse-ment is correct.

For patients that PAY for their prescriptions, the dispensers should mark on the prescription
that a charge has been paid, however NO charge should be taken. When declaring prescription
totals at the end of the month, pharmacists should declare these prescriptions as paid. The NHS
Business Services Authority will amend total monthly figures to account for prescriptions covered
by this SSP. This is why it is vitally important to endorse all SSPs correctly.

If the initials ‘SSP’ (followed by the three-digit reference number applicable to the SSP) is missing
on any SSP claim, the prescription will not be returned to the contractor and any reimbursement
will be based on the original prescribed order and no SSP fee will be paid.

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