§ Mr. Burstow
To ask the Chancellor of the Exchequer what progress he has made in challenging the decision of 117W the London VAT Tribunal in the Kingscrest case on the implementation of free nursing care and the affordability of fee levels; and if he will make a statement. 
§ Mr. Boateng
The decision of the VAT and Duties Tribunal in the Kingscrest Associates Ltd. and Montecello Ltd. case does not impact upon nursing care.
Customs and Excise's appeal against this tribunal decision was heard by the High Court on 19 February. Whatever the outcome of the appeal, the Government will take steps to ensure that the residents of care homes do not face increased costs as a result of VAT.