HC Deb 17 December 1990 vol 183 c10W
Sir Michael McNair-Wilson

To ask the Chancellor of the Exchequer if he will take steps to exempt hospitals from the requirement to pay value added tax on their drug budgets; and if he will make a statement.

Mrs. Gillian Shephard

Any value added tax on drugs purchased by National Health Service hospitals which cannot be reclaimed under the normal value added tax rules is provided for in the public expenditure funding of the National Health Service.

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