Tax credit prescription change exemptions ended on April 5

Tax credit payments made by HM Revenue & Customs (HMRC) ended on Saturday 5 April 2025. After this date, people who hold a tax credit exemption certificate will no longer receive automatic entitlement to free NHS prescriptions under the ‘Tax Credit exemption certificate’ category as it will no longer be a valid prescription charge exemption reason.

Tax credits are being replaced by Universal Credit. However, Universal Credit does not automatically entitle patients to help with their health costs. More information can be found on the NHS Business Services Authority (NHSBSA) website.

Prescriptions dispensed on or before 5 April 2025 can be dispensed free of charge using the M or ‘Tax Credit exemption certificate’ exemption categories, even if collected after 5 April.

Dispensary posters are available from NHS Help with Health Costs – Tax Credit ending.

Updated FP10 prescription forms and EPS tokens will be circulated in due course.

Patients can be directed to the NHSBSA eligibility checker to check if they are entitled to free NHS prescriptions. If a patient is unsure of their entitlement to free NHS prescriptions, pharmacy staff should advise the patient to pay for their prescription and provide them with an FP57 receipt and refund form at the point of payment. To claim a refund, the patient can return to any community pharmacy with their FP57 form along with evidence of their entitlement to free NHS prescriptions.

Dispensary guidance news England