§ Mr. ÖpikTo ask the Chancellor of the Exchequer if he will make resuscitation dummies eligible for exclusion from VAT; if he will provide incentives to charities to purchase resuscitation dummies; and if he will make a statement. [37267]
§ Dawn PrimaroloThe supply of resuscitation dummies has always been subject to VAT. This position is the subject of a challenge to the VAT and Duties Tribunal, which is the proper forum for resolving questions of liability.