HC Deb 01 February 1972 vol 830 c81W
Mr. Dykes

asked the Chancellor of the Exchequer if he will take steps to abolish the purchase tax levied on undergarments for incontinent patients in private nursing homes so as to bring them into line with the costs of such equipment in state hospitals.

Mr. Higgins

Certain enuresis appliances and the disposable incontinence pads are exempt from tax but the tax applies to garments which are only modified versions of ordinary underwear. There are difficulties about extending relief to the latter when purchased by members of the public or by private nursing homes.