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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Passported benefits - exemption / health costs: Health costs refund (Info)

If the customer is querying whether they are entitled to an exemption certificate or require their details amending, follow the guidance in subject TCM0202080.

Note: If the customer has not been issued with an exemption certificate, you will need to follow TCM0202080 first to establish that they are entitled to one.

Prescription charges

If the customer is exempt from paying prescription charges, they may not have asked for the appropriate form. These are

  • form FP57 - England
  • form FP57 - Scotland
  • form PS7 - Northern Ireland
  • form WP57 - Wales.

There are procedures in place for paying refunds of prescription charges where the appropriate form was not obtained - for example, because the pharmacy did not have a supply of form FP57. However, ignorance is not usually allowed as grounds for a refund. This is because information about claiming a refund of prescription charges is provided on the prescription form FP10, which patients are required to sign.

It is the customer’s responsibility to use the information on the form FP10. Pharmacies are not required to offer form FP57/PS7/WP57 as a matter of routine.

There is an Action Guide for this subject, select TCM0202120 to access it