Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, with reference to paragraph 3.14 of the National Audit Office's investigation into the collapse of the UnitingCare Partnership contract, for what reasons HMRC did not approve UnitingCare's request to remove VAT liability.

I am unable to comment on the tax affairs of individual companies.

HM Revenue and Customs applies the VAT rules for private companies consistently and fairly to ensure a level playing field. As reported in the National Audit Office's report, the UnitingCare Partnership is a limited liability partnership.