§ Mr. Jim CunninghamTo ask the Chancellor of the Exchequer what discussions he has had with(a) the Secretary of State for Health and (b) NHS trusts regarding the three year limit for refund claims for VAT payments by NHS trusts; and if he will make a statement. [3240]
§ Mr. OppenheimNone. Where trusts incur VAT on contracted-out services relating to their non-business activities, they should not normally need to make retrospective claims for VAT. Under the special arrangements for contracted out services, refunds can be claimed on a current, monthly basis and there is some flexibility at the end of each financial year.