Barnsley Hospital NHS Foundation Trust

The intention was to achieve VAT benefits, as well as pay bill savings, by recruiting new staff on less expensive non-NHS contracts.

The Value Added Tax Act 1994 provides a mechanism through which NHS trusts can qualify for refunds on contracted-out services.

[2] Jane Ashby the finance director was sacked in December 2014 after it was discovered that one-off income had been misrepresented in the accounts and that predicted cost savings were over-stated at £6m when they amounted to only £2m.

[4] In 2014/5 the trust was given a loan of £18.5 million by the Department of Health which is supposed to be paid back in five years.

This van chart drugs, complete rounds and administer medications.