HC Deb 14 December 1988 vol 143 c587W
Sir David Price

To ask the Chancellor of the Exchequer why the mobile breast screening unit provided by the Wessex Cancer Trust as a registered charity has now been made subject to value added tax.

Mr. Lilley

[holding answer 8 December 1988]: Medical equipment donated to a health authority by a charity is entitled to zero-rating when it is to be used solely for medical research, diagnosis or treatment. The zero rate covers X-ray and other specialist medical equipment for a mobile breast screening service, but it does not, I regret, extend to equipment such as general purpose trailers or towing units. If the Wessex Cancer Trust can produce further evidence to show that the unit in question does constitute specialist medical equipment, Customs and Excise will of course be pleased to reconsider the case.

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