§ Ms JowellTo ask the Secretary of State for Health if he will make a statement on the costs to each health authority arising from the change in value added tax regulations allowing NHS bodies to reclaim VAT on contracted-out services for 1996–97. [4179]
§ Mr. HoramOn 18 September, Her Majesty's Customs and Excise announced its intention to apply a stricter application of the deadlines for submitting claims for the recovery of the VAT on contracted out services. Following representations from the Department of Health and national health services bodies, Customs announced on 28 October that it would consider claims for periods before 1 April up to the end of November. This will enable the national health service to submit outstanding claims. For 1996–97, they may make claims until 30 June 1997.