Page 38 - P4304.1-V90_PS-Magazine-October 2023 - PRINT

PAs....... Revisited!

By Caroline Pond.

WOW! I have had so many questions the VAT on the item to compensate for VAT
and queries after my article on which cannot be claimed because the item
PAs in June, I thought it might be has been used in the practice rather than
being dispensed to the patient to take home
useful to go over things again. I fully and use.
appreciate this is a tricky subject You must understand this point before we go
to understand so no harm in going any further.
through some of the questions I A PA ITEM IS PREDEFINED AND
have been asked to try and clear up THE PA ALLOWANCE WILL BE PAID
any grey areas. AUTOMATICALLY ON ALL ITEMS TAGGED BY
THE NHSBSA. YOU DO NOT NEED TO CLAIM.
First clarification; please all understand
that when we talk about a PA (personally The tags are in the PPA software. You can
administered item) in general practice we check for a tag on an item using the dm+d
are NOT talking about all items which we https://services.nhsbsa.nhs.uk/dmd-browser/
personally administer. We are talking about search
certain classes of prescribed products which
have been selected by HMRC to be classified Check the item at AMPP Information and
as PAs. These items carry an administration click on the pack.
fee/allowance to cover VAT because the VAT
cannot be reclaimed in the usual manner
by your accounts team, because they are
NOT dispensed to patients. The types of PA
products which we see most of, are items
such as injectables, pessaries and coils,
skin adhesives and sutures and products
containing local anaesthetics.
THEY DO NOT INCLUDE ITEMS SUCH AS
DRESSINGS OR IMPLANTS.
Second clarification; we claim back the VAT
on all items we dispense in a pharmacy or
dispensary via our monthly or quarterly VAT
return. That means any item that a patient
takes away to use at home can have the
VAT claimed back. Items used in practice
cannot have the VAT reclaimed hence the
VAT allowance on common items used (PA
Allowance)
Third clarification; lots of you keep talking
about ‘claiming’ for PAs. Let me try and clear
up any misunderstanding here.
If an item is a PA, in the eyes of the PPA ,
it carries a ‘tag’ called a PADM Indicator
which identifies this item as product that
when prescribed will also be assumed to be
personally administered by the prescriber
in the practice , and as such attracts a fee
which we call a PA allowance. This fee covers

38 PS Magazine | PAs Buy direct online at PSUK.co.uk

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