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Important notice for Dispensing GPs in England and Wales

3 February 2006

Following changes in Department of Health funding, effective from 1 April 2006, dispensing doctors who wish to recover VAT incurred on the drugs they dispense will need to register for VAT. This decision has been imposed by the Department of Health & Welsh Assembly Government.

Information on how to register for VAT is now available on the Revenue and Customs (HMRC) website at the link below.

This Information provides:

• Advice about how doctors can register for VAT.
• Information about the VAT treatment of the goods and services they provide.
• Advice about how much VAT can be recovered on purchases.

We would encourage all dispensing practices in England & Wales to visit the HMRC website as soon as possible and follow the advice to register for VAT.

This information applies to dispensing GPs only operating under GMS or PMS contractual arrangements.

Please note that the BMA does not provide specialist advice on VAT; practices should seek the advice of their accountants.