A prescribing only practice payment is calculated using the basic price of the drug as listed in the BNF, DM+D or Drug Tariff.
The calculation is:
(the drug price – the discount) + the VAT allowance for personally administered items and the dispensing fee
Your payment may be subject to amendments by your Sub ICB Location (SICBL).
The VAT allowance that's reimbursed will be at the current rate for that dispensing month. This is currently 20%.
We calculate the dispensing fees for both General Medical Services (GMS) and personal medical services (PMS) practices.
SICBL pay these to GMS practices only.
If you're a PMS practice, you must contact your local SICBL as they may make an alternative payment.
Discount
| Total basic price per month - £ bandwidth | New discount rate % |
|---|---|
| 1 to 2000 | 3.17 |
| 2001 to 4000 | 5.93 |
| 4001 to 6000 | 7.21 |
| 6001 to 8000 | 8.06 |
| 8001 to 10 000 | 8.68 |
| 10 001 to 12 000 | 9.19 |
| 12 001 to 14 000 | 9.60 |
| 14 001 to 16 000 | 9.97 |
| 16 001 to 18 000 | 10.29 |
| 18 001 to 20 000 | 10.57 |
| 20 001 to 22 000 | 10.82 |
| 22 001 to 24 000 | 11.03 |
| 24 001 and above | 11.18 |
Fees
Annex G of the Statement of Financial Entitlement states that the following table will be used to calculate the dispensing fees from 1 October 2025
| Total prescriptions calculated separately for each individual dispensing practitioner, in bands | Prices per prescription in pence |
|---|---|
| Up to 480 | 248.1 |
| 481 – 601 | 244.7 |
| 602 – 722 | 241.6 |
| 723 – 841 | 238.6 |
| 842 – 963 | 236.0 |
| 964 – 1081 | 233.5 |
| 1082 – 1503 | 231.1 |
| 1504 – 2103 | 229.1 |
| 2104 – 2403 | 227.2 |
| 2404 – 3005 | 225.5 |
| 3006 – 3604 | 224.0 |
| 3605 – 4206 | 222.7 |
| 4207 – 4804 | 221.6 |
| 4805 and over | 220.8 |
Annex G of the Statement of Financial Entitlement states that the following table will be used to calculate the dispensing fees from 1 April 2025
| Total prescriptions calculated separately for each individual dispensing practitioner, in bands | Prices per prescription in pence |
|---|---|
| Up to 472 | 238.6 |
| 473 – 591 | 235.4 |
| 592 – 710 | 232.4 |
| 711 – 827 | 229.6 |
| 828 – 947 | 227.1 |
| 948 – 1063 | 224.7 |
| 1064 – 1478 | 222.4 |
| 1479 – 2069 | 220.4 |
| 2070 – 2364 | 218.5 |
| 2365 – 2956 | 216.9 |
| 2957 – 3545 | 215.5 |
| 3546 – 4137 | 214.3 |
| 4138 – 4726 | 213.2 |
| 4727 and over | 212.4 |