Question to the HM Treasury:

To ask His Majesty's Government, further to the answer by the then-Exchequer Secretary to the Treasury on 23 June (HC Deb col 180), what discussions they have had with pharmaceutical companies about re-engaging with compassionate use and early access schemes.

The Government has heard concerns from patient groups and industry that the application of VAT to free-of-charge donations of medicines has impacted patient access. On 23rd June 2026, the Exchequer Secretary to the Treasury announced that we will bring forward a new approach to address this issue, which will consist either of changes to VAT rules or a reimbursement scheme.

Since then, HM Treasury officials have been working at pace with the Department of Health and Social Care and industry to develop a solution that secures patients’ access to innovative medicines, including through early access and compassionate use scheme.

The new approach will be permanent and backdated to 23rd June, supporting firms to continue making donations now.

The Chancellor makes decisions on tax policy at fiscal events. The Government will set out the details of the new approach at the earliest opportunity.