VAT

How many contracts does the local authority currently (2023/24) hold with social care providers that enable the local authority to commission adult social care services from the providers’ trading subsidiary in order that VAT can be reclaimed.

How many contracts does the local authority currently (2023/24) hold with social care providers that enable the local authority to commission children’s social care services from the providers’ trading subsidiary in order that VAT can be reclaimed.

For the avoidance of doubt, we are not referring to sub-contracting.

We do not hold a central record of this information; to extract this information would include a manual review of more than 3,000 contracts.  This would take longer than the appropriate time limit of 18 hours.   Pursuant to section 12 of the Freedom of Information Act 2000, we are therefore not obliged to provide this information