§ Mr. LansleyTo ask the Chancellor of the Exchequer what representations he has received on the treatment of resuscitation training models as items of medical equipment for tax purposes. [33793]
§ Dawn PrimaroloIn recent months Treasury Ministers have received representations on the VAT liability of resuscitation training models from St. John Ambulance through nine letters from MPs and a further letter enclosing correspondence from the Royal Free Hospital. In the last year Customs have also received representations from the Charities Tax Reform Group and a number of charities. This matter is now the subject of an appeal to the VAT and Duties Tribunal, which is the proper forum for resolving questions of liability.
§ Mr. HancockTo ask the Chancellor of the Exchequer what factors underlay the decision by Customs and Excise to withdraw relief from VAT for St. John Ambulance's Resuscitation Training Models under notice 701/6 in March 1997. [33604]
§ Dawn PrimaroloThe supply of training equipment, such as resuscitation training models, has always been subject to VAT. The position was made clear in March 1997 in an updated Public Notice.
§ Mr. HancockTo ask the Chancellor of the Exchequer what factors underlay the decision to term St. John Ambulance's Resuscitation Training Models as not being items of medical equipment. [33603]
§ Dawn PrimaroloCustoms interpret medical equipment as covering articles required for the purpose of diagnosing or treating injury or illness or the preservation of health.