§ Mr. Austin Mitchell
To ask the Prime Minister whether the Government intend to challenge the decision of the European Court on the imposition of VAT on spectacles, hearing aids and dentures.
§ The Prime Minister
No. There is no right of appeal against a judgment of the European Court. The court found in February 1988 that the United Kingdom, in exempting supplies of spectacles and hearing aids (not dentures), had contravened article 13 of the EC Sixth VAT Directive. As a result of the judgment, the VAT Act 1983 was amended by section 13 of the Finance Act 1988 with effect from 1 September 1988.