§ Lord Tebbitasked Her Majesty's Government:
Whether they have considered the implications for the charging of VAT on services other than therapy by medical practitioners of the recent ruling in the case (D v. W 384/98) referred by an Austrian court to the European Court of Justice; and, if so, what conclusions they have reached. [HL2508]
§ Lord McIntosh of HaringeyThe European Court of Justice ruled in the case ofD v. W 384/98 that paternity testing services, previously exempt from VAT as medical care. no longer qualify for exemption. As a consequence of this decision and in order to assess further the implications of it, the UK courts have referred a number of further questions to the ECJ.