PCA(P)(2026)17 - Community Pharmacy Funding Arrangements 2026/27
Published: 25th September 2026
The Scottish Government has released Circular PCA(P)(2026)17 which outlines the community pharmacy funding arrangements for 2026/27. The update confirms changes to the Global Sum, guaranteed funding, Drug Tariff income mapping and Guaranteed Minimum Income, alongside ongoing support for pharmacist training programmes.
Summary
This circular sets out to community pharmacy contractors and NHS Boards the high-level details of the community pharmacy funding arrangements for 2026/27.
Detail
The headline elements of the community pharmacy package for 2026/27 are:
A. The remuneration Global Sum will be reset for 2026/27 at £250.483 million, an increase of 3.5% on the previous year and sets the baseline figure for 2027/28.
B. The non-Global Sum shall roll forward at its current level set at £1.3 million.
C. The continued mapping of funding from Part 7 (generic) Drug Tariff as guaranteed income will increase by £10 million to £110 million for the financial year 2026/27. The continued mapping of funding from Part 7 (generic) Drug Tariff as guaranteed income will increase by £10m to £110m for the financial year 2026/27. Mapped guaranteed income is not subject to an annual uplift. The increase in mapped monies will be delivered by an equivalent reduction in drug tariff prices. This additional quantum will be allocated to the dispensing pool. Due to the timing of this settlement, this will equate to a £5m increase to the dispensing pool in Quarter 3 (October 2026 to December 2026) and Quarter 4 (January 2027 to March 2027) respectively.
Taking points A to C above, the total guaranteed funding to be delivered in 2026/27 is £361.78 million.
The current level of Guaranteed Minimum Income has also increased by £10 million to £130 million. The delivery of the Guaranteed Minimum Income will be closely monitored on a monthly basis and action taken on a quarterly basis during the financial year via a cashflow protection mechanism, if required.
As per previous years, £2 million will be allocated to supporting the Post Registration Programme for Pharmacists (Scotland). The deadline for applications has been extended to 30 September 2026.
Further details on the breakdown of funding will follow shortly.
Repayment of the 2023 advance will commence when margin exceeds £150 million.
Margin sharing will also commence on a 50:50 basis between NHS Boards and community pharmacy owners when margin exceeds £160 million.
