How Fair? Competition between Independent and NHS Providers to Supply Non-Emergency Hospital Care to NHS Patients in England

Sussex, J.

September 2009

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Written while Labour Government policies still were in force, this Briefing clearly and thoroughly examines non-discretionary cost differences between public and independent providers that may have a serious impact on the effectiveness of competition.  Four key differences are identified: corporation tax, value added tax, pension costs and cost of capital.  Critical barriers to implementing the competition policy are reviewed.