HC Deb 17 December 2002 vol 396 c737W
Mr. Caton

To ask the Secretary of State for Trade and Industry from when the regulations introducing a VAT concession for commercially-provided home care will apply. [86681]

John Healey

I have been asked to reply.

Commercially provided care for people in residential and nursing homes has been exempt from VAT since the introduction of the tax in 1973. The Government have no plans to change this exemption.