HC Deb 14 December 1988 vol 143 cc586-7W
Mr. Robin Cook

To ask the Chancellor of the Exchequer if he will take steps to exempt apnoea respiratory monitors from value added tax.

Mr. Lilley

Apnoea respiratory monitors may be zero-rated when supplied to specified "eligible bodies", provided that they are purchased with funds provided by a charity or from voluntary donations. "Eligible bodies" include health authorities, non-profit making hospitals and research institutions, charitable institutions providing care or medical or surgical treatment for handicapped people and charitable institutions providing rescue or first-aid services.

Dr. Godman

To ask the Chancellor of the Exchequer when the hon. Member for Greenock and Port Glasgow can expect to receive answers to his letters of 12 October and 16 November about value added tax on new buildings.

Mr. Lilley

I replied to the hon. Member's letter on 12 December.

Mr. Robin Cook

To ask the Chancellor of the Exchequer (1) on how many occasions value added tax has been waived on contracts awarded by the health authorities to outside companies;

(2) how many contracts awarded to tenders from companies outside the National Health Service have had value added tax applied to them.

Mr. Lilley

[holding answers 12 December 1988]: Value added tax applies in the normal way to all such contracts. Health authorities can however claim refund of the tax where section 27(2A) of the Value Added Tax Act 1983 applies. Information on the number of contracts in question is not available.