Question to the HM Treasury:

To ask Her Majesty's Government how many Contracting Out Directions have been issued in respect of NHS bodies who have set up wholly owned subsidiaries in order to claim VAT refunds.

Contracting Out Directions are not issued in respect of individual bodies. There is only one such direction issued by HM Treasury, which lists the government departments and health authorities that are eligible to claim refunds of VAT, and the services on which VAT can be refunded.