Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, for what reason ambulance services must sign up to a maintenance package in order to reclaim VAT in relation to the leasing of vehicles.

Requirements for reclaiming value added tax are set by HM Revenue and Customs. Guidance on the approach for the Government and the health bodies, including ambulance services, for contracted out services is available at the following link:

https://www.gov.uk/hmrc-internal-manuals/vat-government-and-public-bodies/vatgpb9720