Written Question·Department of Health and Social Care·UIN 65196

NHS Trusts: VAT

Tabled: 4 July 2025

Answered: 11 July 2025

Question

Neil Duncan-Jordan

To ask the Secretary of State for Health and Social Care, whether he plans to make an assessment of the potential merits of NHS Trusts setting up wholly owned subsidiary companies to avoid paying VAT.

Answer

Karin Smyth

The current NHS England guidance dated February 2024, titled Guidance for assuring and supporting complex change – subsidiaries guidance for trusts forming or changing a subsidiary, confirms that the Department “reminded all NHS provider finance directors...

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