Page 11 - P4304.1-V106 PSUK Feb Mag

Personally Administered Items

As we enter a New Year, there will no doubt come new queries and
challenges that I haven’t answered before, however, one query that I
know will raise it’s head again will be Personally Administered Items….

Personally Administered items is (I believe) a far more complicated topic
than it needs to be, here I am going to aim to help you and clear up some
of the confusion.

Why are Personally Administered items

(PAIs) so important?

Your practice will claim the VAT back for items that leave the practice
and are dispensed to a patient. This is of course claimed back from
HMRC, through your accountant or finance manager.

However, for any items used in the practice, even if they are used on a
patient, you cannot reclaim the VAT. Instead of getting the VAT back
on these items, the practice will receive a Personally Administered
Allowance providing a prescription is generated.

It’s important to note that neither you nor your practice can decide
whether an item qualifies as a PAI; this determination is made by
NHSBSA. If the item is categorised as a PAI, you will automatically
receive a Personally Administered Allowance through the NHS
Prescription Services in your monthly ‘Drug statement’ under the ‘VAT’
heading. It’s this process that confuses practices as we often hear it
referred to as claiming the PA allowance, but you don’t need to claim
anything, it is automatically given.

Jody Harries

Dispensing Doctor Account Manager

24/01/2025 13:51:23
P4304.1-V106 PSUK Feb Mag (Print Ready).indd 11
P4304.1-V106 PSUK Feb Mag (Print Ready).indd 11 24/01/2025 13:51:23