VATHLT2560 - Pharmacists: Pharmacist Professional Allowance (PPA)

»Ê¹ÚÌåÓýapp “PPAâ€� is now only paid to pharmacists in Northern Ireland who satisfy certain “best practiceâ€� criteria (such as providing a practice leaflet and displaying the relevant health promotional literature). »Ê¹ÚÌåÓýapp allowance is related to the number of prescriptions issued per month. This allowance represents payment for supplies of dispensed goods. It is therefore zero-rated.