Between 2014 and 2020, BIL participated in two voluntary price control schemes:
- Pharmaceutical Price Regulation Scheme
- Voluntary Scheme for Branded Medicines Pricing and Access
Under these schemes, BIL made rebate payments to DHSC based on a percentage of its net sales to the NHS. These payments were made after the medicines had been supplied, leading BIL to make a claim for overpaid VAT.
