Question to the HM Treasury:

To ask Her Majesty's Government whether a Contracting Out Direction has been made in relation to Gateshead Health NHS Foundation Trust so that it can claim refunds of VAT, in respect of its wholly owned subsidiary company, QE Facilities.

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.