§ Mr. ClappisonTo ask the Chancellor of the Exchequer (1), what revenue he estimates would be generated by the taxation of the trading surpluses of nonprofit distribution health cash plan providers; [78496]
(2) what recent representations he has received concerning proposed changes in the tax treatment of trading surpluses generated by non-profit health cash plan providers; what assessment he has made of the implications of the proposed changes for the level of voluntary donations made by this sector to the National Health Service and other health charities; and how many (a) non-profit health cash providers and (b) plan holders he anticipates will be affected; [78494]
(3) what assessment he has made of the impact of the taxation of the trading surpluses of non-profit distributing health cash plan providers on the level of donations made by such bodies to the NHS and medical charities. [78495]
§ Ruth KellyMinisters have received a number of letters about the tax treatment of health cash plan providers. Providers who are not trading on a mutual basis are able to make rule changes necessary to comply with the requirements that exempt them from tax. There is no retrospective tax charge. No information is available on the impact of these changes, or the revenue generated as these depend largely on decisions taken by individual providers.