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Payment information

To help make payment information more transparent, registered pharmacy and appliance contractors can now access payment information via the Information Services Portal (ISP).  

This includes the FP34 Schedule of Payments and a detailed Prescription Item Report.Access is restricted to authorised users.

Access payment information here

View information on who can register for access (52KB)Download the payment information registration form (for authorised users) (245KB)

VAT liability - national pharmacy contract

Due to the changes made to the national pharmacy contract in December 2016, the following modifications have been made to the VAT status of the national contract payments.


Service element

VAT liability from 1 December 2016

Single Activity Fee (subject to change in year) comprised of following fees from previous payment structure:

a)  Professional item fee

b)  Practice Payment



c)  Repeat Dispensing Fee

d)  ETP Allowance


Previous VAT structure

a) Zero rated

b) 4% of services under Practice Payment are liable for standard rate VAT, 66% are zero rate, 14% exempt and 16% are outside of scope.

c)  Zero rated

d) Outside of scope of VAT


New VAT structure from 1 December 2016 for Single Activity Fee based on apportionment of Practice Payment liability is as follows:

Standard rated  1.50%

Exempt               5.10%

Zero rated          85.60%

Outside scope    7.60%

Additional fees for extemporaneously dispensed items, items dispensed in more than one container, measuring and fitting appliances, expensive prescriptions and controlled drugs

All zero rated

Establishment payment

Zero rated

Prescription charge refunds

Outside scope of VAT

Advanced services


Quality Payments

Outside scope of VAT

Pharmacy Access Scheme

In proportion to total funding VAT rates, apportioned as follows:

Standard rated       1.06%

Exempt                   10.25%

Zero rated               77.59%

Outside scope         9.75%

Planned and actual dates for payments and report availability - pharmacy contractors

NHS Prescription Services sends English pharmacists a schedule of payments before payment is made. The aim is to send these out to pharmacists to arrive five working days before the payment date. 

Pharmacists are paid on the first of the month unless this date is a bank holiday or weekend, in which case payment is brought forward to the nearest prior working day. The only exception to this is when 1 April falls on a weekend or bank holiday, in which case payment will be made on the next available working day and not brought forward to 31 March or earlier. This is to meet the Department of Health's requirement for a maximum of 12 payments to be made in any one financial year. If the payment date was brought forward to 31 March or earlier, this would result in 13 payments in the financial year.

There may be circumstances where the planned date for dispatch and release onto the ISP is changed.  The table below gives you information about when we plan to send and release your next schedule to you. If you do not receive your payment schedule by the payment date, please call us on 0300 330 1349.

As of  08 January 2018 the planned payment dates are:

 Payment date  Planned or actual  What it is based on  When we plan to send out your schedule and release onto the Information Services Portal
29 December 2017 Actual Value of October Schedule 19 December 2017
01 February 2018 Planned Value of November Schedule 24 January 2018


Planned and actual dates for payments and report availability - appliance contractors

NHS Prescription Services sends appliance contractors a schedule of payments before we make payment.  We plan to send this to appliance contractors two working days beforehand, although there may be circumstances where the planned date for dispatch and release onto the ISP is changed.

As of 08 January 2018 the planned payment dates are:

 Payment date  Planned or actual  What the payment is based on  When we plan to send you your schedule and release onto the Information Services Portal 
29 December 2017  Actual Value of November schedule 21 December 2017
01 February 2018  Planned Value of December schedule 26 January 2018

Quick links

Useful information (900KB)A quick reference guide to the information you need most often.

ISP system requirements, user guides and FAQs

System requirements How your PC should be set up to access and use the ISP.

Quick start guide (1.7MB)Useful information to introduce you to the system and quickly get you started.

User guide (701KB)Detail on the functionality of the ISP and how to navigate around the system.

FAQs (249KB)

Understanding your prescription item report

These guides will help you to understand the information in the prescription item report.

Prescription item standard user guide:

Pharmacy (258KB)Technical user guide:

Pharmacy (186KB)

Appliance (172KB)


Pharmacy (205KB)

Appliance (174KB)

File specification (155KB)

FAQs:FAQs (196KB)

For enquiries relating to payments or contents of reports, contact NHS Prescription Services at or on 0300 330 1349.

Support is available Monday to Friday 8am to 6pm excluding Bank Holidays.