M
The law on this is very black and white so I am not sure what would be achieved by appealing, from your own posts she is working 24 hours a week.
As suggest she could try applying for help with prescription costs
www.nhsbsa.nhs.uk/nhs-low-income-scheme But your latest post suggests that she is not receiving payment of UC because her income is too high and this may mean that she also does not qualify for the above help, if this is the case the Prescription Prepayment Certificate may help.
www.nhsbsa.nhs.uk/help-nhs-prescription-...payment-certificates Gordon