HC Deb 06 April 1998 vol 310 c41W
Mr. Öpik

To 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 Primarolo

The 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.

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