NHS Trusts to disclose VAT mitigation letter

Without prejudice, the IHPA hereby gives permission to all/any NHS Trusts (only) to disclose, upon receipt of a valid Freedom of Information Act request, the contents of the Direct Engagement VAT Mitigation Letter sent to their Trust by the IHPA in May 2018 and, for the purposes of the Freedom of Information Act 2000 only, IHPA waives any commercial interest, breach of confidence, or legal privilege considerations in respect of this document .