The Westminster lensArchive · Written questions · 49 tabled · 49 answered

Written questions by Al-Hassan.

Every parliamentary written question tabled by Sadik Al-Hassan this session, with the full answer and department. Back to the MP page.

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10 Jun 2025·Treasury·Answered

Asked

With reference to the draft regulations entitled The Human Medicines (Amendments Relating to Hub and Spoke Dispensing etc.) Regulations 2025, what the VAT status will be for any (a) fees and (b) other charges between hubs and spokes under model one.

The rate of VAT applicable to this supply will depend on the exact nature of the arrangements. If VAT charges apply to invoices issued by the hub, a spoke should be able to recover VAT costs if they are registered for VAT and if the final supply qualifies for VAT zero rating. VAT is a self-assessing tax and it is the responsibility of the supplier to charge, collect and pay to HM Revenue and Customs any VAT due on the supplies they make.

Sources

SourceUK Parliament Members API

MethodQuestion and answer text as published. Question preamble (“To ask the…”) trimmed for readability; answers shown in full.