Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has directed HMRC to review the application of VAT upon medicines supplied free-of-charge via EAMS and other compassionate access schemes.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

VAT is the UK’s second largest tax, forecast to raise £180 billion in 2025/26. Taxation is a vital source of revenue which helps to fund public services.

The Early Access to Medicines Scheme (EAMS) allows patients access to free medicines for life threatening conditions before receiving full NHS approval.

Under UK VAT law, some transactions where no money changes hands are treated as if a supply has been made – these are called deemed supplies. This is to keep the system fair. If a business has reclaimed VAT on costs (like making or importing goods), it should not avoid accounting VAT when those goods leave the business for free.

Whether VAT applies to medicines or treatments provided for free under the EAMS will depend on the precise facts of the case. In certain circumstances the giving of goods away for free can be outside the scope of VAT. Where the supply is within the scope of VAT a relief may apply, meaning the supply can be made VAT free.

Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, with reference to the correspondence from the Minister for Science, Innovation, Research and Nuclear to the Chair of the Science, Innovation and Technology Committee, dated 30 January 2026, if he will to publish the joint analysis undertaken by his Department, NHS England and NICE on the cost impact of the UK-US life sciences deal.

Answered by Zubir Ahmed - Parliamentary Under-Secretary (Department of Health and Social Care)

There are no current plans to publish the joint analysis undertaken by the Department, NHS England, and the National Institute for Health and Care Excellence (NICE) on the cost of the United Kingdom and United States’ pharmaceutical trade deal.

Tens of thousands of National Health Service patients will benefit from this deal, which will secure and expand access to vital drugs, and thereby safeguard our medicines supply chain.

Costs will start smaller but will increase over time as NICE approves more life improving and lifesaving medicines. Total costs over the Spending Review period are expected to be approximately £1 billion. The final costs will depend on which medicines NICE recommends and the actual uptake of these.

This deal is a vital investment that builds on the strength of our NHS and world leading life sciences without taking essential funding from our frontline NHS services.

Question to the Department for Transport:

To ask the Secretary of State for Transport, what information her Department holds on the extent to which enforcement authorities, when rejecting challenges to parking contravention notices during the discount period, re-offer the discount for a further 14 days in line with statutory guidance issued under section 87 of the Traffic Management Act 2004.

Answered by Simon Lightwood - Parliamentary Under-Secretary (Department for Transport)

The Department for Transport does not hold this data as local authorities do not share this with the Department.

Question to the Department for Science, Innovation & Technology:

To ask the Secretary of State for Science, Innovation and Technology, what discussions she has had with Cabinet colleagues on the impact of (a) VAT and (b) other taxation on the viability of the life sciences sector.

Answered by Kanishka Narayan - Parliamentary Under Secretary of State (Department for Science, Innovation and Technology)

The Secretary of State has regular engagement with relevant colleagues on the UK business environment for life sciences sector, to drive the growth of the sector and support the delivery of the Life Sciences Sector Plan.

Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, what steps the Government Commercial Agency is taking to help improve access to Government procurement processes for (a) Small and Medium-sized Enterprises and (b) other suppliers with expertise in artificial intelligence and other emerging technologies.

Answered by Chris Ward - Parliamentary Secretary (Cabinet Office)

The Government is determined to ensure the £400 billion of public money spent on public procurement annually delivers economic growth and supports British businesses, especially SMEs.

The Cabinet Office does not hold a central record of the proportion of procurement contracts awarded by each Government Department to SMEs over the last five financial years. The Government is, however, introducing targets for SME spend going forwards.

The Government is also taking a number of further steps to support SMEs.

We have published a National Procurement Policy Statement (NPPS) which requires contracting authorities to consider ways to increase procurement spend with SMEs and Voluntary, Community, and Social Enterprises (VCSEs).

The Crown Commercial Service has also published an SME Action Plan which sets out the steps it is taking to support Government Departments maximise their procurement spend with SMEs, by removing barriers to participation and opening up opportunities to SMEs through their commercial agreements.

We have also introduced changes allowing local councils to reserve over one billion pounds worth of lower value contracts to suppliers based locally or within the UK which has recently become law, a step strongly supported by SMEs.

We will set out further reforms, including the response to the recent public procurement consultation, in due course. These reforms will further support British SMEs to bid for contracts.

Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, what progress his Department has made on achieving the Government’s objectives for supporting Small and Medium-sized Enterprises participation in public procurement.

Answered by Chris Ward - Parliamentary Secretary (Cabinet Office)

The Government is determined to ensure the £400 billion of public money spent on public procurement annually delivers economic growth and supports British businesses, especially SMEs.

The Cabinet Office does not hold a central record of the proportion of procurement contracts awarded by each Government Department to SMEs over the last five financial years. The Government is, however, introducing targets for SME spend going forwards.

The Government is also taking a number of further steps to support SMEs.

We have published a National Procurement Policy Statement (NPPS) which requires contracting authorities to consider ways to increase procurement spend with SMEs and Voluntary, Community, and Social Enterprises (VCSEs).

The Crown Commercial Service has also published an SME Action Plan which sets out the steps it is taking to support Government Departments maximise their procurement spend with SMEs, by removing barriers to participation and opening up opportunities to SMEs through their commercial agreements.

We have also introduced changes allowing local councils to reserve over one billion pounds worth of lower value contracts to suppliers based locally or within the UK which has recently become law, a step strongly supported by SMEs.

We will set out further reforms, including the response to the recent public procurement consultation, in due course. These reforms will further support British SMEs to bid for contracts.

Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, what proportion of procurement contracts awarded by each Government Department were to Small and Medium-sized Enterprises in each of the last five financial years.

Answered by Chris Ward - Parliamentary Secretary (Cabinet Office)

The Government is determined to ensure the £400 billion of public money spent on public procurement annually delivers economic growth and supports British businesses, especially SMEs.

The Cabinet Office does not hold a central record of the proportion of procurement contracts awarded by each Government Department to SMEs over the last five financial years. The Government is, however, introducing targets for SME spend going forwards.

The Government is also taking a number of further steps to support SMEs.

We have published a National Procurement Policy Statement (NPPS) which requires contracting authorities to consider ways to increase procurement spend with SMEs and Voluntary, Community, and Social Enterprises (VCSEs).

The Crown Commercial Service has also published an SME Action Plan which sets out the steps it is taking to support Government Departments maximise their procurement spend with SMEs, by removing barriers to participation and opening up opportunities to SMEs through their commercial agreements.

We have also introduced changes allowing local councils to reserve over one billion pounds worth of lower value contracts to suppliers based locally or within the UK which has recently become law, a step strongly supported by SMEs.

We will set out further reforms, including the response to the recent public procurement consultation, in due course. These reforms will further support British SMEs to bid for contracts.

Found: love in the same way and love the same things, and getting peer support and trusted advice…6 Julia Lopez