HC Deb 08 December 1997 vol 302 cc459-60W
Mr. Burstow

To ask the Secretary of State for Health how much is provided in this year's allocations for NHS for the cost of VAT on incontinence products. [19717]

Mr. Milburn

Resources are not allocated to fund particular services or costs. It is for health authorities and general practitioners to use these resources to plan and arrange services for their residents, following an assessment of their needs, and to make decisions about the level of resources required for any particular service. However, the National Health Service has always been liable to Value Added Tax and NHS funding allocations take account of this.

Mr. Burstow

To ask the Secretary of State for Health how health authorities and trusts are notified of the amounts in their allocations which are provided to fund them to meet the costs of VAT on incontinence products. [19715]

SCE Ordinary/Standard Grade SCE Higher Grade
1986–87 1994–95 11996–97 1986–87 1994–95 11996–97
Total number of schools 440 405 401 440 405 401
Number of schools with leavers presented in more than one modern language 379 323 336 343 247 271
of which making presentations in:
French 379 323 336 343 246 271
German 336 296 301 279 212 239
Spanish 127 113 134 78 66 100
Other languages 118 79 95 74 48 70
1 Based on pupils in school at the end of session.

Mr. Milburn

There is no separate allocation of funds to health authorities in respect of Value Added Tax liability.

National Health Service trusts receive most of their income through contracts with commissioners of health care services, i.e. health authorities and general practitioner fundholders. Contract prices are intended to recover all relevant costs including liability to VAT.