HC Deb 13 July 2000 vol 353 c685W
Mr. Burstow

To ask the Chancellor of the Exchequer (1) pursuant to his answer of 18 May 2000,Official Report, column 268W, on VAT, how many people qualify to receive zero-rated continence pads; [130091]

(2) what criteria are used to classify people as incontinent. [130124]

Dawn Primarolo

It is a matter for individuals living in their own homes and suffering from incontinence to declare they are chronically sick or disabled and therefore entitled to purchase zero-rated continence products. These declarations are held by the retailers and it is not known how many people are eligible for or claim this VAT relief.