October 9th 2026

By Ailsa Colquhoun

DDA26: PAs and VAT are important to get right

Personally Administered items and VAT are important to get right to minimise dispensary financial losses, DDA Chairman Dr Richard West said in a presentation to the DDA 2026 Conference on understanding PA and VAT.

In his presentation, Dr West explained the difference between VAT rated drugs, the VAT on which should be claimed back from HMRC, and PAs which HMRC define as “administered by the practice”, the VAT on which is not reclaimable from HMRC.

He also noted that the NHS has own, distinct, definition of a PA. Items defined as PA by the NHS are annotated in the DM+D as ‘Attracts an Administration Fee’ under Actual Medicinal Product Pack (AMPP) Information.

He explained that the NHS administration fee is paid following submission using the FP34 high-volume personally administered vaccines, or via FP10.

The list of items that should be reclaimed via the FP34 are:

• Influenza
• Typhoid
• Hepatitis A
• Hepatitis B
• Meningococcal

Delegates were encouraged to visit the DDA’s member only PA and VAT resources for further information.

View the presentation slides.
Listen to the audio