[2] In 2008 the trust established a subsidiary company, Healthcare Facilities Management Services Ltd, to run two new health centres in Bracknell and Reading.

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.

[5] In August 2020, Reading’s Royal Berkshire Hospital piloted an Emergency Department for elderly and frail people.

[9] In the End of Life Care Audit – Dying in Hospital carried out by the Royal College of Physicians in 2016, the Trust did well, with scores between 82% and 96% across the five indicators, while the national average was between 56% and 84%.