Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, pursuant to the oral contribution of the Minister for Health of 9 January 2020, Official Report, Column 727, what evidence has been provided to his Department in relation to plans to review section 41 VAT rules.

At the current date, no such evidence has been received as this has not yet been requested. The Government is currently working on the section 41 VAT policy paper and this, along with a corresponding ‘call for evidence’ will be published in due course.