ES by doctor - charge prescription rate if applicable. RX will follow so pharmacy will get paid from that.
ES by patient - always charge the cost of the meds plus dispensing fee according to the company's SOPs. I don't like getting into "Loans" of meds because it sends out the message that anyone can have whatever they want and prevents patients from managing their medicines. - This policy is often disliked by patients, but I am interested to know what other pharmacists do?
In our pharmacy we charge for patient requests, and as it is not on a private script, we charge VAT as well.
Price of drug (DT for generic, C&D for branded) is divided by the number in pack, multiplied by quantity supplied and then multiplied by a certain figure (which includes mark up and VAT)
The only exception is Ventolin inhalers, where we charge the current price of an NHS levy, as people were realising that an emergency supply was cheaper than an NHS script.