Mr. Burstow: To ask the Chancellor of the Exchequer, pursuant to his answer of 19 March 1998, Official Report, column 671,concerning the VAT Tribunal decision in respect of continence products, for what reasons he decided to reimpose VAT in each casewhere the tribunal had ruled that relief should apply. [37169]Dawn Primarolo: [holding answer 1 April 1998]: The VAT relief for continence products was used by several NHS Trusts, which enteredinto contractual arrangements with a third party to gain a tax advantage. As NHS Trusts are funded for the VAT they cannot recover,the tax advantage amounted to double funding. We therefore introduced a change of law to restore the status quo.