§ Mr. O'BrienTo ask the Prime Minister if he will put in hand an assessment of the comparative loss of revenue in the sale of home safety equipment free of value added tax and the costs of the treatment of victims of accidents in the home; and if he will make a statement.
§ The Prime MinisterAn official estimate of the value added tax accruing on the sale of home safety equipment is not available. The costs of treatment for all accidents in the home are about £300 million per year. The United Kingdom is not permitted under the EC sixth VAT directive to introduce any new zero rates.