A rating agent's claim that NHS trusts should be receiving mandatory business rate relief because of their status as charities is ‘unconvincing,' a specialist law consultant has said.

Paul Russell said the opinion of Daniel Kolinski, who informed up to 100 councils of the threat last month, gave ‘no real regard to the constitutional status of NHS hospitals as being integral parts of the NHS, funded by taxpayers' money and for the direct provision of services to the NHS rather than as charities'.