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HMRC internal manual

VAT Health

Pharmacists: Pharmacist Professional Allowance (PPA)

The “PPA” is now only paid to pharmacists in Northern Ireland who satisfy certain “best practice” criteria (such as providing a practice leaflet and displaying the relevant health promotional literature). The allowance is related to the number of prescriptions issued per month. This allowance represents payment for supplies of dispensed goods. It is therefore zero-rated.