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A ‘Decision Guide’ for creating the list of PAs each
month for the VAT return.

Each month, someone somewhere in the practice will be preparing a list of
PAIs prescribed and purchased. Who is that person and what items are they
reporting on?

I would ask you all to ask that question and more importantly to get the
answer because, in my experience, this task is often being carried out by
someone who doesn’t understand what or why they are carrying out the
task and in turn the reports supplied are often incorrect.

Have you got the report? Once you have then read on and ask the following
question:
Are the products listed actually administered in the practice?

• Yes → Record it as a PAI.
• No, it’s dispensed to the patient → Not a PAI for the purposes of this
report so don’t include.
Check with the practice team – are there items being administered by
nurses or GPs that have been missed off the list?

The list should be as complete as possible however it will not be extensive
as the range of items actually administered is relatively small.

What lines are you likely to be reporting on?

• Vaccines administered in clinic (e.g., influenza, pneumococcal)
• Contraceptive devices (e.g., IUDs, implants) fitted in clinic

• Gonadorelin analogues for ADT (e.g., leuprorelin, goserelin, triptorelin,
degarelix)
• Ring pessaries

• Other injectables used in practice such as steroid injections, Depo-
Provera etc

Either report on the items purchased or items administered. In an ideal world
(where you carry no stock) the two will be the same but of course this will
not always be the case.

What the report should not include will be items such as insulins, Epi-Pens,
end of life injectables etc as these have all been dispensed to the patient
and not administered in practice.

That’s it – the list for the book-keeper/accountant or whomever does the
VAT return. These are the items that you CANNOT CLAIM the VAT back on.
In other words it has a negative financial impact so should be limited to only
the items that have been administered.

VAT and PAI’s | PS Magazine 25

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