§ Mr. BurstowTo ask the Chancellor of the Exchequer, pursuant to his answer of 18 May 2000,Official Report, column 268W, on VAT, by what mechanism incontinent people apply for zero-rated continence pads. [130754]
§ Dawn PrimaroloThe mechanism for claiming VAT relief on supplies of continence pads works on the basis of self assessment. Individuals living in their own homes and suffering from incontinence declare to suppliers that they are chronically sick or disabled and are therefore entitled to purchase zero-rated continence pads.