Itemised Prescribing Payment Report (IPP)

"A report used to show the apportionment of each month's national prescribing costs between Health Authorities, Primary Care Trusts and Primary Care Groups."

The Itemised Prescribing Payment Report is produced by the Prescription Pricing Authority on a monthly basis.

The report is used to adjust the proportion of the payment already charged to a Health Authority at the beginning of the month, to ensure a fair distribution and to calculate the initial shares for the following month's disbursement.

The recipients of this report are:

• Department of Health
  
• Health Authorities
  
• Primary Care Trusts
  
• Primary Care Groups

The report shows the prescribing costs for the appropriate reporting organisation on all cash limited elements of prescribing. The figures shown on the report are based on actual cost and can be broken down into the following elements:

• GP/practice nurse prescribing
  
• Share of unidentified GP/practice prescribing
  
• Share of unidentified deputising service prescribing
  
• Community unit/PCT nurse prescribing
  
• Adjustment to charge statements
  
• Share of lost batches
  
• Share of National Reallocation Factor
  
• Elements for which resources have been retained centrally (costs not directly attributed to a Health Authority e.g. VAT, dental prescriptions, national unidentified prescriptions etc.)
  
• Hospital prescribing
  
• Local payments

Each element reported is based on 20% of the previous month's costs and 80% of the current month's costs. This reflects the actual payment made to contractors which is made up of an 80% advance on the current month's registration and the balance from the previous month's payment.