Following representation by the NPA, the Inland Revenue recently announced that independent pharmacies will after all be eligible for the £2,000 National Insurance Employment Allowance.

HMRC’s response to the NPA in an official letter was unambiguous: “The information you and others have provided – clarifying and giving further details of pharmacies’ work – has led HMRC to the conclusion that independent pharmacies dispensing NHS prescriptions should not be excluded on this account (whether the activities of the employer qualify as ‘functions of a public nature’). Consequently, independent pharmacies are eligible for the allowance, and HMRC guidance will be updated accordingly.”

The NPA was “delighted” with the decision, particularly as it was “at the front of the queue” of those making representations. “Ministers and officials appear to have accepted the central points of our representations to them, namely that pharmacies have both a private and a public identity and that independents should not suffer from an inflexible interpretation of eligibility criteria,” said chief executive Mike Holden. “This episode goes to show that reasoned argument made by a united sector can achieve results. It also stands out as the exception to the rule that lobbying for change is a laborious, long and often frustrating business.” The NPA is providing detailed guidance on claiming the Employment Allowance to its members.

Mike Holden: "Reasoned arguments made by a united sector can achieve results"