§ Mr. Kilfedderasked the Secretary of State for Northern Ireland if he will introduce legislation to extend to Northern Ireland the law relating to the registration of all hearing aid dispensers, so that hearing aids, batteries and repairs in Northern Ireland will be exempt from the payment of value added tax as elsewhere in the United Kingdom.
§ Mr. van StraubenzeeI am exploring the matter and will write to my hon. Friend. Hearing aids provided under the National Health Service are outside the scope of value added tax.