HC Deb 11 November 1985 vol 86 cc66-7W
Rev. Martin Smyth

asked the Chancellor of the Exchequer if he will state the value added tax classification for human pituitary, thymus, liver and spleen as supplied to the cosmetics and chemical industries.

Mr. Gow

Human organs or tissue for diagnostic or therapeutic purposes or for medical research are exempt from value added tax. Other supplies of such material are taxable at the standard rate.

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