§ Mr. HammondTo ask the Secretary of State for Health if value-added tax is chargeable on(a) supplies of recombinant factor VIII for the treatment of haemophiliacs and (b) supplies of conventionally produced factor VIII; what representations he has made to HM Treasury in respect of charging VAT on these substances; on what date he made those representations; and what response ho has received. [146958]
§ Mr. DenhamValue Added Tax is a matter for Her Majesty's Treasury Ministers. The United Kingdom exempts from VAT whole human blood and components and derivatives of human blood such as human Factor VIII fraction, when used for therapeutic purposes. Synthetic 'blood' products such as those of animal origin or genetically engineered products are not exempt from VAT. In November 1996, this decision was upheld by a tribunal. Given that a judgment has been made, we have not asked HM Treasury to reconsider this matter.