HC Deb 30 January 1995 vol 253 c461W
Mr. Hayes

To ask the Chancellor of the Exchequer how much revenue would be raised if VAT was charged at 17.5 per cent. on private health care; and if he will make a statement.

Mr. Heathcoat-Amory

The Treasury publication "Tax Ready Reckoner and Tax Reliefs" suggests that the exemption from the standard rate of VAT of health services—a category which includes private health care—costs £300 million in a full year. These figures make no allowance for behavioural responses.