HC Deb 23 March 1999 vol 328 c205W
Sir Michael Spicer

To ask the Chancellor of the Exchequer what plans he has to remove VAT on care for the elderly in cases where social services sub-contract the service and instruct the sub-contractor to recover the cost directly from the elderly.[77934]

Dawn Primarolo

Services performed or supervised by qualified nurses are exempt from VAT where those services are predominantly for the medical needs of the patient.

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