Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, further to the Written Ministerial Statement of 2 July 2026 (HLWS178), what progress has been made on developing a solution to the VAT treatment of free-of-charge drugs supplied under Early Access Schemes; whether the Treasury plans to consult patient groups and clinicians affected by the withdrawal of such schemes, including sarcoma patients; and what estimate has been made of the number of patients who have been unable to access treatment as a result of scheme withdrawals since the VAT change took effect.

I refer the Hon Member to the answer provided on 19 October in response to Question 30531.

The Government has not made any assessment of the number of patients who have been unable to access treatment as a result of scheme withdrawals. The new approach to the VAT treatment of free of charge medicines will apply permanently, and it will be effective for all donations made on or after 23 June 2026 to support companies to resume free-of-charge schemes as soon as possible.

Since the announcement on 23 June, Department of Health and Social Care and HM Treasury officials have been working with stakeholders to develop a solution to the VAT issues associated with free-of-charge supplies of innovative medicines, including through early access and compassionate use schemes.