GST Relief Mechanisms for Patients Unable to Obtain Essential Medication from Public Healthcare Institutions Due to Systemic Availability Constraints
Parliament of Singapore Β· 4 March 2026
Official Report, 4 March 2026, Vol 96, Issue 24 Β· Open in the reader (summaries, search, filters)
Dr Hamid Razak asked the Coordinating Minister for Social Policies and Minister for Health (a) whether the Ministry has assessed the goods and services tax (GST) treatment of medically indicated medications that are unavailable in public healthcare institutions, requiring patients to obtain them privately; and (b) whether any policy mechanisms exist or are under consideration to address GST burdens arising from such systemic availability constraints.
Mr Ong Ye Kung: Subsidised patients who obtain medications at Public Healthcare Institutions (PHIs) for their care will have their goods and services tax incurred fully absorbed by the Government.
If a patient requires a medication that is unavailable in one PHI, the PHI can check to see if the medication is available at other PHIs. If not immediately available, PHIs may exercise discretion to procure these medications for the patient or assess the suitability of alternative treatments. Hence, PHIs would not require subsidised patients to obtain medically indicated medications from private sources in the vast majority of cases.
Source: Singapore Parliament Official Report (Hansard) for 4 March 2026. Republished on SGParliament.