Question to the HM Treasury:

To ask Her Majesty's Government whether they are planning to extend the VAT exemption enjoyed by local authorities to the NHS; and if so, how and when.

Local authorities are not exempt from VAT, but are entitled to VAT refunds for non-business activities under the Section 33 VAT refund scheme.

Government departments and the NHS are entitled to VAT refunds for certain contracted out services under the Section 41 VAT refund scheme.