National Health Service (Expenditure)

HC Deb 17 January 1980 vol 976 cc841-2W

Mr. Marlow

asked the Secretary of State for Social Services what are the gross outgoings of the National Health Service in terms of value added tax; and how much of this is recovered.

Sir George Young

This information is not separately identified in the accounts submitted to the Department by the health authorities. National Health Service expenditure in England in 1979–80 in respect of value added tax incurred in the provision of health services is esti-

REGIONAL MEDICAL SERVICES—EXAMINATIONS AND RESULTS, 1973–1978—SICKNESS AND INVALIDITY BENEFIT
Year	Examinations	Considered incapable of work	Considered incapable of normal occupation but not incapable of alternative work	Considered not incapable of work
1973	…	…	242,560	177,077	14,876	50,607
			(100%)	(73%)	(6%)	(21%)
1974	…	…	254,435	181,372	16,052	57,011
			(100%)	(71%)	(6%)	(22%)
1975	…	…	270,251	191,177	19,419	59,655
			(100%)	(71%)	(7%)	(22%)
1976	…	…	279,992	198,823	22,492	58,677
			(100%)	(71%)	(8%)	(21%)
1977	…	…	284,055	199,826	25,230	58,999
			(100%)	(70%)	(9%)	(21%)
1978	…	…	283,711	198,549	27,397	57,765
			(100%)	(70%)	(10%)	(20%)

mated to be about £120 million and is not recoverable. I am unable to make a meaningful estimate of the relatively small outgoings of health authorities in respect of value added tax incurred in the course of activities of a business nature, such as shops, canteens, and so on, all of which is normally recoverable from receipts of output value added tax.