Written Question·Department of Health and Social Care·UIN 118800
NHS: VAT
Tabled: 9 March 2026
Answered: 13 March 2026
Question
Justin Madders
Labour — Ellesmere Port and Bromborough
To ask the Secretary of State for Health and Social Care, what assessment had been made by DHSC or provided to DHSC by NHS England about the potential impact on the NHS of proposed changes to introduce the full refund model for VAT in the NHS.
Answer
Karin SmythThe Department has not made a formal published assessment of the potential impact on the National Health Service of the proposed changes to introduce a full refund model for VAT under section 41 of the Value Added Tax Act 1994.The Department of Health and...
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