§ Mr. David NicholsonTo ask the Chancellor of the Exchequer how much revenue will be raised in a full year as a result of the extension of VAT to the supply of incontinence products to NHS trusts and non-charitable residential and nursing homes; what the cost to the NHS will be; and if he will make a statement. [2629]
§ Mr. OppenheimUnder the Value Added Tax Act 1994, incontinence products are zero rated only when supplied directly to a disabled person or to a charity that makes them available to a disabled person. Supplies of incontinence products to the NHS and non-charitable residential and nursing homes have always been standard rated.