HC Deb 15 July 1996 vol 281 c371W
Mr. Jim Cunningham

To ask the Chancellor of the Exchequer (1) if products designed for sufferers of ulcerative colitis are exempt from VAT; [36692]

(2) what revenue the Treasury received from VAT on products designed for the sufferers of ulcerative colitis in the last year for which figures are available; [36693]

(3) what medical products are currently exempt from value added tax. [36691]

Mr. Heathcoat-Amory

Medical products, including those designed for sufferers of ulcerative colitis, are exempt from VAT when they are supplied in connection with the provision of care or medical or surgical treatment in any hospital or other institution which has been registered or exempted from registration pursuant to an Act of Parliament. Incontinence products which are supplied directly to disabled people are also zero rated. There are no official figures available for VAT receipts on medical products designed for sufferers of ulcerative colitis.