HC Deb 19 March 1998 vol 308 c671W
Mr. Burstow

To ask the Chancellor of the Exchequer, pursuant to his oral answer of 12 March 1998,Official Report, column 743, concerning continence products, what factors led the VAT Tribunal in July 1996 to rule that such products should be zero rated. [34889]

Dawn Primarolo

[holding answer 17 March 1998]: The factors which the Tribunal took into account were the precise terms of the individual contracts, and the arrangements under which the supplies actually took place. Based on that examination, the Tribunal decided that VAT relief applied in some cases, but not in others.