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800443

registered interest
date	04/12/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	NHS: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether they are planning to extend the VAT exemption enjoyed by local authorities to the NHS; and if so, how and when.
tabling member printed	Lord Hunt of Kings Heath
uin	HL3830
answer	answer is ministerial correction date of answer 18/12/2017 answer text <p>Local authorities are not exempt from VAT, but are entitled to VAT refunds for non-business activities under the Section 33 VAT refund scheme.</p><p> </p><p>Government departments and the NHS are entitled to VAT refunds for certain contracted out services under the Section 41 VAT refund scheme.</p> answering member printed Lord Bates question first answered 18/12/2017 16:12:13 answering member 1091 label Biography information for Lord Bates
tabling member	2024 label Biography information for Lord Hunt of Kings Heath

784706

registered interest
date	06/11/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	NHS: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government further to the Written Answer by Lord Bates on 1 November (HL2444), and in the light of guidance from HMRC stating that VAT refunds paid under s 41(3) of the Value Added Tax Act 1994 are met from public expenditure rather than VAT revenue, whether refunds paid to the NHS under that section are met out of the NHS spend voted by Parliament; and if so, whether the Vote is adjusted in order to meet the additional costs of those refunds.
tabling member printed	Lord Hunt of Kings Heath
uin	HL2924
answer	answer is ministerial correction date of answer 14/11/2017 answer text <p>NHS expenditure is included in the Department of Health budget, which is voted by Parliament. Budgets are set net of recoverable VAT and therefore take account of payments under section 41 of the Value Added Tax Act 1994.</p> answering member printed Lord Bates question first answered 14/11/2017 15:26:00 answering member 1091 label Biography information for Lord Bates
tabling member	2024 label Biography information for Lord Hunt of Kings Heath

782430

registered interest
date	02/11/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	NHS: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government, further to the Written Answer by Lord Bates on 1 November (HL2444), what was the total cost of VAT refunds made in relation to health bodies under the provisions of section 41(3) of the Value Added Tax Act 1994, in each of the financial years since 2010–11.
tabling member printed	Lord Hunt of Kings Heath
uin	HL2853
answer	answer is ministerial correction date of answer 14/11/2017 answer text <p>An estimate of the total cost of VAT refunds made in relation to health bodies under the provisions of section 41(3) of the Value Added Tax Act 1994 information requested is shown in the table below.</p><p> </p><table><tbody><tr><td><p>Financial year</p></td><td><p>VAT refunds to health bodies (£ billion)</p></td></tr><tr><td><p>2010-11</p></td><td><p>1.6</p></td></tr><tr><td><p>2011-12</p></td><td><p>1.8</p></td></tr><tr><td><p>2012-13</p></td><td><p>1.9</p></td></tr><tr><td><p>2013-14</p></td><td><p>1.9</p></td></tr><tr><td><p>2014-15</p></td><td><p>2.0</p></td></tr><tr><td><p>2015-16</p></td><td><p>2.2</p></td></tr><tr><td><p>2016-17</p></td><td><p>2.3</p></td></tr></tbody></table> answering member printed Lord Bates question first answered 14/11/2017 15:27:01 answering member 1091 label Biography information for Lord Bates
tabling member	2024 label Biography information for Lord Hunt of Kings Heath

780315

registered interest
date	30/10/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	NHS: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government how many approvals have been given to financial models that allow wholly owned subsidiaries of NHS Trusts and Foundation Trusts providing services to the NHS Trust or Foundation Trust that owns them to be established in order to claim VAT refunds.
tabling member printed	Lord Hunt of Kings Heath
uin	HL2679
answer	answer is ministerial correction date of answer 13/11/2017 answer text <p>HM Revenue and Customs (HMRC) does not have a role in specifically approving business models used by NHS Trusts and Foundation Trusts. It is HMRC’s role to collect the taxes that are legally due, including VAT.</p><p> </p> answering member printed Lord Bates question first answered 13/11/2017 15:53:07 answering member 1091 label Biography information for Lord Bates
tabling member	2024 label Biography information for Lord Hunt of Kings Heath

780318

registered interest
date	30/10/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	NHS: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government, further to the Written Answer by Mel Stride MP on 12 September (HC8140), why HMRC does not hold information on VAT revenues from NHS bodies at a sufficient level of detail that it would enable them to calculate how much revenue is lost as a result of NHS organisations setting up subsidiary companies with the purpose of reducing their VAT payments.
tabling member printed	Lord Hunt of Kings Heath
uin	HL2682
answer	answer is ministerial correction date of answer 13/11/2017 answer text Successive governments have aimed to keep the cost to businesses of VAT administration to the minimum necessary for HM Revenue and Customs to risk assess and assure tax receipts. HMRC routinely receives and maintains the information supplied on the 9 box return of a business, but not detailed information in respect of their suppliers and customers. However, businesses must retain for six years business records with that level of detail, and make these available for inspection. answering member printed Lord Bates question first answered 13/11/2017 15:48:23 answering member 1091 label Biography information for Lord Bates
tabling member	2024 label Biography information for Lord Hunt of Kings Heath

776775

registered interest
date	24/10/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	NHS: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what estimate they have made of the loss to the Exchequer resulting from the actions of NHS bodies in setting up wholly owned subsidiaries.
tabling member printed	Lord Hunt of Kings Heath
uin	HL2439
answer	answer is ministerial correction date of answer 07/11/2017 answer text <p>HM Revenue and Customs does not hold information on VAT refunds to NHS bodies broken down to this level of detail.</p> answering member printed Lord Bates question first answered 07/11/2017 16:17:17 answering member 1091 label Biography information for Lord Bates
tabling member	2024 label Biography information for Lord Hunt of Kings Heath

776779

registered interest
date	24/10/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	QE Facilities: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what dialogue they have had with QE Facilities regarding VAT avoidance schemes, in relation to wholly owned subsidiaries of NHS Trusts and Foundation Trusts.
tabling member printed	Lord Hunt of Kings Heath
uin	HL2443
answer	answer is ministerial correction date of answer 07/11/2017 answer text <p>I am unable to comment on the affairs of individual taxpayers.</p> answering member printed Lord Bates question first answered 07/11/2017 16:18:46 answering member 1091 label Biography information for Lord Bates
tabling member	2024 label Biography information for Lord Hunt of Kings Heath

776780

registered interest
date	24/10/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	NHS: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether the cost of VAT refunds made in relation to health bodies under the provisions of section 41(3) of the Value Added Tax Act 1994 are met from public expenditure voted by Parliament for the NHS.
tabling member printed	Lord Hunt of Kings Heath
uin	HL2444
answer	answer is ministerial correction date of answer 01/11/2017 answer text <p>All NHS spend is voted on by Parliament as part of the Supply Estimates and National Insurance process. VAT refunds made to health bodies under Section 41(3) are treated within departmental budgets.</p> answering member printed Lord Bates question first answered 01/11/2017 12:48:29 answering member 1091 label Biography information for Lord Bates
tabling member	2024 label Biography information for Lord Hunt of Kings Heath

775929

registered interest
date	23/10/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	NHS: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether the direct refund mechanism, provided for in section 41(3) of the VAT Act 1994, applies to wholly owned companies of NHS Trusts and Foundation Trusts which provide services to the NHS Trust or Foundation Trust that owns them.
tabling member printed	Lord Hunt of Kings Heath
uin	HL2337
answer	answer is ministerial correction date of answer 06/11/2017 answer text <p>The VAT refund mechanism provided in section 41(3) of the VAT Act 1994 applies to government departments and NHS authorities when they are acting in their legal capacity as a functionary of the Crown. Wholly owned companies of NHS Trusts and Foundation Trusts are not eligible to receive such refunds.</p> answering member printed Lord Bates question first answered 06/11/2017 14:55:23 answering member 1091 label Biography information for Lord Bates
tabling member	2024 label Biography information for Lord Hunt of Kings Heath

775930

registered interest
date	23/10/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	NHS: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government how many Contracting Out Directions have been issued in respect of NHS bodies who have set up wholly owned subsidiaries in order to claim VAT refunds.
tabling member printed	Lord Hunt of Kings Heath
uin	HL2338
answer	answer is ministerial correction date of answer 06/11/2017 answer text <p>Contracting Out Directions are not issued in respect of individual bodies. There is only one such direction issued by HM Treasury, which lists the government departments and health authorities that are eligible to claim refunds of VAT, and the services on which VAT can be refunded.</p> answering member printed Lord Bates question first answered 06/11/2017 14:59:47 answering member 1091 label Biography information for Lord Bates
tabling member	2024 label Biography information for Lord Hunt of Kings Heath