Question to the HM Treasury:

To ask Her Majesty's Government whether the cost of VAT refunds made in relation to health bodies under the provisions of section 41(3) of the Value Added Tax Act 1994 are met from public expenditure voted by Parliament for the NHS.

All NHS spend is voted on by Parliament as part of the Supply Estimates and National Insurance process. VAT refunds made to health bodies under Section 41(3) are treated within departmental budgets.