§ Baroness Gardner of Parkesasked Her Majesty's Government:
Whether they will classify recombinant Factor VIII (a synthetic replacement for a natural blood product, used in treating haemophilia, principally in children) as exempt from VAT.
§ The Minister of State, Department of Social Security (Lord Mackay of Ardbrecknish)Items 6 and 7 of Group 7 of Schedule 9 to the Value Added Tax Act 1994 exempt human blood and substances derived from it. Recombinant Factor VIII, being synthetic and not derived from human blood, does not fall within this exemption and so is subject to VAT at the standard rate.