HC Deb 15 January 2002 vol 378 c239W
Mr. Bercow

To ask the Chancellor of the Exchequer how much tax revenue is generated from charges in the national health service. [25297]

Dawn Primarolo

Prescription and other national health service patient charges are outside the scope of VAT. NHS charges are not directly chargeable to income or corporation tax but NHS practitioners will be taxable on their income and profits in the normal way. It is not possible to separate tax revenue on NHS charges from tax revenue on other income.