The purpose of the review is to examine whether there are matters that mean not all NHS-funded health care providers operate on an equal footing and if so, whether something can be done that would address these issues . The review will ensure that any providers, be they NHS, for-profit or voluntary sector organisations, who are able to improve the services offered to patients are given the opportunity to do so.
Monitor has not yet completed its review and there are not, therefore, any options for the Government to consider. Any recommendations that Monitor make will be considered if the Government believes that they will improve services for patients. It is important to recognise that tax policy is a matter for Her Majesty’s Treasury with whom the Department of Health is working closely on the review.
As the review is not yet complete it is not right to pre-empt its outcome. Due to recent media speculation regarding Corporation Tax, Monitor decided to publicly clarify its position on the matter. Once the review is complete, the Government will consider the recommendations that Monitor makes for the benefit of patients.