Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will make an estimate of the VAT loss to the public purse of the use of direct engagement models for agency health workers in the NHS.
Where agency health workers are directly engaged by the Trusts, then VAT is due on the introductory fee charged by the agency.
HMRC review the VAT position of all taxpayers, including NHS trusts, to help ensure that VAT is collected where it is due.