HC Deb 22 October 1993 vol 230 c382W
Mr. Blunkett

To ask the Chancellor of the Exchequer what discussions he has held about the levying of VAT upon medical aids such as CCTV print magnifiers and transcutaneous electrical nerve stimulator machines; and if he will make a statement.

Sir John Cope

I met representatives of the Disabled Living Foundation on 20 July and discussed the question of VAT on medical equipment. CCTV print magnifiers are relieved from VAT when supplied to visually impaired people. Customs and Excise has been unable to accept that transcutaneous electrical nerve stimulators—TENS—fall within the existing VAT reliefs, but a major supplier of TENS equipment has appealed the point to the independent VAT tribunal and a hearing should take place later in the autumn.