Advance payments are made to support contractor cashflow while actual payment for the prescriptions submitted is calculated.

As touched on in the introduction to pharmacy funding, part of a pharmacy’s income is dependent on the money made on part 7 drug tariff medicines they source and provide on prescription – this profit is often referred to as the margin

Advance payments are made to support contractor cashflow while actual payment for the prescriptions submitted is calculated.

Over the years as the pharmacy contract has changed, different service payments have been joined together into what we now call the Establishment Payment.

The Pharmaceutical Needs Weighting Payment (PNWP) makes the payment for the additional pharmaceutical needs (and associated workload) from age and deprivation characteristics of the people using the pharmacy.

The Service Efficiency Payment is for achieving a target level of electronic claiming for prescriptions submitted for pricing by Practitioner Services.

Quality and Service Development supports the operation of a service for coeliac patients and the development of a safety culture

The payments for MCR are made using one of the more complex models in our financial package and is based on the number of people registered for the service (capitation model) at the end of a given month.

Base payment of £1,000 and an activity payment from the activity payment pot of £1.308m where their activity level is above a specified minimum of 100.

A monthly fee of £3,000 will be made to the contractor named on the Board’s pharmaceutical list at the 1st day of that month for each full month the service is made available in the community pharmacy.

Scottish Government has agreed to an annualised pool of £1m to support the training of employee Pharmacist Independent Prescribers in community pharmacies.

To support the Post Registration National Foundation Programme for Newly Qualified Pharmacists, a monthly fee of £1,000 will be made available to the contractor named on the pharmaceutical list on the 1st of each month where the newly qualified pharmacist has joined the PRFP scheme.

The Scottish Government campaign activity for 2024-25 is currently being finalised and a more detailed list for the year will be issued in due course.

The annualised pool of £3.58 million to recognise the work undertaken in the treatment of unscheduled care.

annualised pool £2.751m. A monthly payment will be made of £180 per month per contractor.

The Drug Tariff arrangements are different in Scotland from elsewhere in the UK...

The total Establishment Payment plus Dispensing Pool Payment plus Pharmaceutical Needs Weighting Payment made to an Essential Small Pharmacy (ESP) each month, are subject to a guarantee minimum target income of £4,412 for full-time contractors.

Month 1 advance = (no. of days open/31) x £18,000

HMRC have issued information that their specific occupational guidance on locum pharmacist (ESM4270 and ESM2063) has been withdrawn with effect from 30th June 2023. 

The removal is because updates to HMRC’s general Employment Status Manual and the availability of the Check Employment Status for Tax (CEST) tool have removed the need for their occupation-specific guidance. 

Further information is available in the link to the HMRC Employer Bulletin for June 2023, which mentions the removal of the locum pharmacist guidance: June 2023 issue of the Employer Bulletin - GOV.UK (www.gov.uk).