Question to the HM Treasury:

To ask Her Majesty's Government how many approvals have been given to financial models that allow wholly owned subsidiaries of NHS Trusts and Foundation Trusts providing services to the NHS Trust or Foundation Trust that owns them to be established in order to claim VAT refunds.

HM Revenue and Customs (HMRC) does not have a role in specifically approving business models used by NHS Trusts and Foundation Trusts. It is HMRC’s role to collect the taxes that are legally due, including VAT.