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Itemised prescribing payment (IPP) report

Access for registered users via ePACT2.

The IPP report:

  • shows the reimbursement costs for each prescribing organisation for prescriptions dispensed by pharmacy and appliance contractors
  • is used by NHS England to calculate the charge shown in the Cash Report for CCGs

We also use this report to calculate charges to be invoiced to:

  • hospital trusts
  • Independent Sector Healthcare Providers (ISHPs)
  • local authorities

If you have any queries about Cash Report, contact NHS England by:
Email: nhsenglandcash.management@nhs.net

Report notes

IPP uses actual cost in rows 1 to 4 of the report. Therefore, payments for containers (Drug Tariff Part IV) and out of pocket (OOP) expenses for identified prescribing are included in these rows.

Payments for containers (Drug Tariff Part IV) and OOP expenses for dentists and national unidentified prescribers are included in 'line 7 - elements for which resources have been retained centrally'.

What's included in IPP reports

There are 3 views of the report available, depending on your permissions.

  • National (DHSC Only)
  • Area
  • commissioner / provider

National IPP report

The National IPP Report is only available to the Department of Health and Social Care and NHSBSA users.

It shows the consolidated figures for relevant organisations.

Area IPP report

Area View shows the aggregate area detail.

It's possible to view commissioner / provider report by accessing the 'Comm./Prov Individual Tab' and selecting the required commissioner / provider's name from “drop-down menu”.

Access to the Area IPP Report is only available to authorised users approved by the named Area Team.

Commissioner / provider IPP report

Commissioner / provider view shows the detailed breakdown of reimbursement costs for individual Commissioner/Providers, including Hospital Trusts. 

Access to an individual organisation's IPP report is only available to authorised users approved by the named organisation.

The are 7 lines on the report:

Line 1 - Practice / Comm. / Prov. prescribing where the correct practice, cost centre or hospital unit could be identified

The actual cost of prescribing in the named commissioner / provider by identified practice prescribers, commissioner / provider employed prescribers or hospital units i.e. GP, nurse, supplementary prescribers or hospital units, for the named dispensing month, which have been dispensed in primary care.

Line 2 - Unidentified prescribing where only the commissioner / provider could be identified

Contains all commissioner / provider prescribing which has been dispensed in primary care that can not be linked to a specific prescriber or hospital unit but can be linked to the named commissioner / provider.

Line 3 - Deputising Services where only the commissioner / provider could be identified

Contains all deputising service prescribing which has been dispensed in primary care that can be linked to the named commissioner / provider.

Line 4 - Community Prescribing

Contains all prescribing issued under a community Nurse Prescribing Contract. Community Nurse Prescribing contracts were discontinued in April 2013 as part of NHS reforms.

Line 5 - Adjustments to Charge Statements (this line is currently not used)

The actual cost of adjustments caused by, for example, late notification of GP movements, computer produced prescriptions for a GP still being generated for a previous practice, and pricing errors.

Line 6 - Lost batch prescriptions (this line is currently not used)

The actual cost of lost batches as authorised by the commissioner / provider. From April 2013, commissioner / provider no longer authorise lost batches as this is now done by Area Teams.

Line 7 - Elements for which resources have been retained centrally

This is the proportional share per commissioner / provider of other costs based on prescribing which can not be directly attributed to practices.

These costs include:

  • VAT
  • nationally unidentified prescribing
  • broken bulk
  • schedule adjustments
  • net cross boundary costs
  • out of pocket expenses and payments for containers for national unidentified prescribing
  • Urgent Medicine Supply (wef December 2016)