asked the Secretary of State for Social Services what are the gross outgoings of the National Health Service in terms of value added tax; and how much of this is recovered.
This information is not separately identified in the accounts submitted to the Department by the health authorities. National Health Service expenditure in England in 1979–80 in respect of value added tax incurred in the provision of health services is esti-
| REGIONAL MEDICAL SERVICES—EXAMINATIONS AND RESULTS, 1973–1978—SICKNESS AND INVALIDITY BENEFIT | ||||||
| Year | Examinations | Considered incapable of work | Considered incapable of normal occupation but not incapable of alternative work | Considered not incapable of work | ||
| 1973 | … | … | 242,560 | 177,077 | 14,876 | 50,607 |
| (100%) | (73%) | (6%) | (21%) | |||
| 1974 | … | … | 254,435 | 181,372 | 16,052 | 57,011 |
| (100%) | (71%) | (6%) | (22%) | |||
| 1975 | … | … | 270,251 | 191,177 | 19,419 | 59,655 |
| (100%) | (71%) | (7%) | (22%) | |||
| 1976 | … | … | 279,992 | 198,823 | 22,492 | 58,677 |
| (100%) | (71%) | (8%) | (21%) | |||
| 1977 | … | … | 284,055 | 199,826 | 25,230 | 58,999 |
| (100%) | (70%) | (9%) | (21%) | |||
| 1978 | … | … | 283,711 | 198,549 | 27,397 | 57,765 |
| (100%) | (70%) | (10%) | (20%) | |||
mated to be about £120 million and is not recoverable. I am unable to make a meaningful estimate of the relatively small outgoings of health authorities in respect of value added tax incurred in the course of activities of a business nature, such as shops, canteens, and so on, all of which is normally recoverable from receipts of output value added tax.