Page 32 - P4304.1-V105_PS Magazine - Jan
P. 32

Mailbox                                                                  Caroline Pond answers







                                                                                       some of your most
                                                                                       recent questions…











                                                             A. First you do not claim Personally
                     Q. Please can you help with
                                                             Administered items (PAs). A PA allowance
                     where we can locate a list
                                                             or VAT allowance is paid automatically on
                     of PAs that we can claim
                                                             all items which carry the PADM indicator in
                     each month?
                                                             the dm+d. dmd-browser.nhsbsa.nhs.uk







                     What you will need to do is identify the items you use as ‘personally
                     administered’ items in practice as these are the lines for which you cannot
                     claim back VAT through your VAT return. These will be lines such as
                     injectables, IUDs, ring pessaries etc.
                     I would recommend using your sales reports and search for the items you know
                     you use in practice and are as such ‘personally administered’. This is the report
                     that your finance team will require for the VAT return. These will not always be
                     tagged with the PADM indicator and as such the VAT is lost on these items.




                      Q. How are we supposed                 A. As in the question above, all items carrying
                                                             a PADM indicator in the dm+d will attract
                      to identify which items
                       are PAs with regard to                20% VAT allowance. You will see the VAT
                       attracting the PA VAT                 reflected in your drug statement.
                       allowance?                            The PADM indicator can be seen under the
                                                             prescribing information for the individual
                                                             pack of the product . No PADM indicator
                                                             then no VAT allowance even if the item was
                                                             administered in practice and the VAT is lost.










                                                                       A. This is all to do with the Drug
                   Q. Why are our prescriptions for                    Tariff and which section of the Drug
                    Hypromellose 0.32% eye drops being
                                                                       Tariff each item is listed in.
                    by returned by prescription services for
                    verification of what has been supplied
                                                                       Hypromellose 0.3% eye drops are
                    but not when Hypromellose 0.3% eye
                     drops are prescribed?                             listed in Part 8 and 0.32% in Part 9.





              32     PS Magazine | Customer mailbox                                        Buy direct online at PSUK.co.uk



                                                                                                                 13/12/2024   15:39:01
         P4304.1-V105_PS Magazine - Jan 25.indd   32                                                             13/12/2024   15:39:01
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