Resuscitation Training Models: VAT

HL Deb 03 June 1998 vol 590 c29WA

Lord Roberts of Conwy

asked Her Majesty's Government:

Whether they propose to impose VAT on resuscitation dolls used by St. John's Ambulance personnel; and what would be the cost of this to St. John's Ambulance. [HL1990]

Lord McIntosh of Haringey

Resuscitation training models have been subject to the standard rate of VAT since the introduction of the tax in 1973. Customs and Excise are unable to identify separately the VAT yield from these particular goods.