To ask the Secretary of State for Health what estimate he has made of the expenditure by (a) his Department, (b) its agencies and (c) non-departmental public bodies on (i) tax consultants and (ii) other external tax advice in (1) 1995–96, (2) 1996–97 and (3) 1997–98; and if he will make a statement. 
The Department, its agencies and non-departmental public bodies (NDPBs) have spent the following on
|(i) Tax consultants:|
|(a) Department of Health||nil||nil||15,000|
|(b) DH Agencies||nil||nil||nil|
To ask the Secretary of State for Health what is the policy of his Department on the purchase of tax avoidance advice; and if he will make a statement. 
The Department has used tax advisers to enable it to fulfil its statutory tax obligations rather than for tax avoidance purposes.