Mr. Bernard Gloster:

There are certain rules the voluntary hospitals and other section 38 agencies have to comply with regardless of the system, such as certain financial reporting and other things. The reason it takes until 2026 and 2027 to introduce this is that you have to go in and completely lift from the old system into a whole new system. There is quite a lot of intensive labour in it for people in terms of processes because you have to keep the system paying bills at the same time. All of them will start work in 2026 with that part of it. They will not just land with the final system in 2027. I certainly hope in 2026, three if not four major section 38 sites will be fully completed but all the others will have other work going on in them so the compliance is necessary from 1 January.