§ Mr. Simon HughesTo ask the Secretary of State for Health what is his Department's policy towards the zero-rated VAT status of condoms; and what plans he has to seek to redefine condoms as medicinal devices under European legislation. [39314]
§ Mr. MilburnPolicy on Value Added Tax is a matter for the Her Majesty's Treasury. Condoms fall within the definition of medical devices under the terms of the European Directive 93/42/EEC which is implemented in the United Kingdom by the Medical Devices Regulations (Statutory Instrument 1994 No. 3017). The UK has no plans to seek to redefine the status of condoms.