Question to the Ministry of Defence:

To ask the Secretary of State for Defence, with reference to recommendation 6.37 of his Department's publication, entitled Growing the contribution of defence to UK prosperity: a report for the Secretary of State for Defence by Philip Dunne MP, published on 09 July 2018, if his Department has commissioned academic work on the treatment in procurement decisions of additional tax revenues arising from procurement spend in the UK.

The Ministry of Defence (MOD) has not commissioned academic work on the treatment in procurement decisions of additional tax revenues arising from procurement spend in the UK.

Each year, the MOD awards a significant number of contracts, taking into consideration many elements to determine what is the most economically advantageous tender. However, we do not use tax revenues as an award criterion as this would be inconsistent with demonstration of value for money as set out in the HM Treasury Green Book.