§ Mr. Robin CookTo ask the Chancellor of the Exchequer what refunds of value added tax on national health service contracts have been made to health boards in Scotland since 16 October 1989; where refunds of value added tax are made; and what arrangements there are for that portion of such value added tax which requires to be paid to the European Community.
§ Mr. RyderA total of £24.3 million VAT has been refunded in respect of Scottish health boards' contracts since 16 October 1989. This sum includes refunds in respect of contracts where the special provisions of section 27(2A) of the VAT Act 1983 apply. Such refunds are included in the calculations necessary to establish our "own resources" payments to the European Community.