Blog / VAT and Retail Schemes

VAT and Retail Schemes

• Do Pharmacies Pay VAT? Zero-Rated Dispensing, Standard-Rated Shelf, and Why Registration Usually Helps

  NHS dispensing is zero-rated; most OTC retail is standard-rated. A pharmacy is a VAT-mixed business that reclaims more than a plain retailer expects.

• VAT on Pharmacy Private Services and Pharmacy First Income

  Pharmacist services can be exempt or standard-rated. Pharmacy First income is a separate line. Learn the partial-exemption test that most pharmacies miss.