Transparency data
Second end of scheme reconciliation (ESR) data
Published 18 December 2025
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Table 1: 2019 voluntary scheme sales reports - measured sales
| Year | 2019 voluntary scheme (£million) | Statutory scheme (£million) | Parallel imports (£million) | Total (£million) |
|---|---|---|---|---|
| 2018 | 8,847 | 1,650 | 664 | 11,161 |
| 2019 | 9,107 | 1,673 | 616 | 11,396 |
| 2020 | 10,669 | 379 | 681 | 11,729 |
| 2021 | 11,812 | 395 | 726 | 12,932 |
| 2022 | 12,895 | 45 | 832 | 13,772 |
| 2023 | 12,584 | 658 | 678 | 13,920 |
Table 1 notes
- Table 1 sets out aggregate information about measured sales subject to the affordability mechanism. It includes information received on parallel imports from IQVIA adjusted to estimated net prices, and information from audited and yet to be audited annual sales reports and unaudited quarterly sales reports provided by members of the 2019 voluntary scheme and the statutory scheme. The Department of Health and Social Care (DHSC) consider the yet to be audited annual sales reports would have minimal impact on the measured sales.
- The baseline for measured sales in respect of the 2019 voluntary scheme, statutory scheme and parallel imports has been calculated in accordance with annex 4, paragraph 1 of the 2019 voluntary scheme.
- Measured sales is defined in the glossary of the 2019 voluntary scheme for branded medicines pricing and access as “sales of scheme products by scheme members, statutory scheme sales and parallel import sales, but excluding exemptions from measured sales”.
- Annual totals for the 2019 voluntary scheme reflect any audited sales reports received. Annual totals from 2019 onwards for the statutory scheme reflect any audited sales reports received.
- Measured sales in any particular period reflects all relevant scheme members in either the 2019 voluntary scheme or statutory scheme during that period. For example, several companies moved from the statutory scheme to the voluntary scheme at the start of 2020. Those companies’ measured sales will appear under the statutory scheme in 2019 and the voluntary scheme in 2020.
- Parallel import sales were updated at the Q1 2023 publication to reflect our best understanding of the data from 2018 to 2023, and the removal of an element of double counting as a result.
Table 2: 2019 voluntary scheme sales reports - eligible sales and resulting total scheme payments
| Period | Aggregate eligible sales (£million) | Resulting aggregate scheme payments (£million) |
|---|---|---|
| 2019 | 8,807 | 845 |
| 2020 | 10,084 | 595 |
| 2021 | 11,060 | 564 |
| 2022 | 12,122 | 1,818 |
| 2023 (first end of scheme reconciliation (ESR) payment percentage) | 11,787 | 2,493 |
| 2023 (second ESR payment percentage) | 11,805 | 2,459 |
Table 2 notes
- Table 2, which is derived from unaudited quarterly sales reports and any audited and yet to be audited annual sales reports received from members of the 2019 voluntary scheme, sets out aggregate information showing eligible sales covered by the scheme payment and the resulting scheme payments. DHSC consider the yet to be audited annual sales reports would have minimal impact on the aggregate eligible sales and resulting scheme payments.
- There are 2 columns of information, one for aggregate eligible sales and one for resulting aggregate scheme payments due for the respective periods.
- Eligible sales is defined in the glossary of the 2019 voluntary scheme as “sales of scheme products but excluding exemptions from eligible sales”. The payment percentage applies to these sales. Eligible sales excludes certain types of sales, including the first £5 million of sales by a medium-sized company and new active substance (NAS) sales. Both of these sales categories are, however, included in measured sales and, therefore, the calculation of the overall sum to be repaid across all scheme members.
Table 3: statutory scheme sales reports - net sales covered by the statutory scheme payment and resulting payments
| Statutory scheme net sales and resulting payments | 2019 (£million) | 2020 (£million) | 2021 (£million) | 2022 (£million) | 2023 (£million) |
|---|---|---|---|---|---|
| Aggregate net sales covered by the applicable annual statutory scheme payment (a) | 636 | 34 | 193 | 45 | 658 |
| Resulting aggregate statutory scheme payment (b) | 63 | 2 | 21 | 6 | 182 |
| Net sales of extant frameworks and public contracts subject to 7.8% payment (c) | 310 | 17 | 17 | 0 | 0 |
| Resulting statutory scheme 7.8% payment (d) | 24 | 1 | 1 | 0 | 0 |
| Total resulting statutory scheme payment (b + d) | 87 | 4 | 22 | 6 | 182 |
Table 3 note
Table 3 is derived from audited and unaudited statutory scheme sales reports. It sets out aggregate information showing net sales covered by the statutory scheme payment and the resulting payments. DHSC consider the yet to be audited statutory scheme sales reports would have minimal impact on the net sales and resulting payments.
Table 4: 2019 voluntary scheme updated calculations - observed modelled measured sales growth rates
| 2019 observed | 2020 observed | 2021 observed | 2022 observed | 2023 observed | |
|---|---|---|---|---|---|
| 2019 voluntary scheme | 2.94% | 16.08% | 9.92% | 8.18% | –2.92% |
| Statutory scheme | 1.38% | –77.33% | 4.17% | –90.97% | 1,463.24% |
| Parallel import | –7.20% | 10.45% | 6.69% | 14.61% | –18.53% |
| Overall | 2.11% | 2.06% | 9.54% | 5.47% | 0.01% |
Table 4 notes
- Table 4 shows the observed modelled full year growth from 2019 to 2023.
- In accordance with annex 4, paragraph 34 of the scheme documentation, companies whose sales exceed (or fall below) £5 million between years, and so are included (or excluded) from measured sales of subsequent years, are excluded from the growth calculations.
General notes
- The information in all tables is that held on DHSC’s database on 28 November 2025 apart from the resultant ESR eligible sales and resultant payments information at table 2, which used data on the database on 11 December 2024.
- Totals may not sum due to rounding.
- As set out in the scheme documentation, a 2-stage end-scheme reconciliation process to address any outstanding under or over payments will reflect the fact the final audited and de-facto audited annual sales reports for 2022 and 2023 will not be received until 2024 and 2025, at the earliest, respectively. This publication reports the second of those reconciliations. The first of these reconciliations was published in January 2025.
- The latest and final data suggests a revised 2023 payment percentage of 20.83%. This figure is final.