Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, with reference to the Answer of 8 May 2014, Official Report, column 298W, on Highways Agency, what the (a) criteria and (b) procedures are for considering the extension of the provisions of section 41(3) of the VAT Act 1994 to a new body.

Section 41(3) of the VAT Act 1994 applies to Government departments and health authorities. It is governed by a Treasury Direction. Any extension of the provisions is a matter for Treasury Ministers.