PARLIAMENTARY EARLY DAY MOTION
VAT ON CONTINENCE PRODUCTS (12 March 1998)

That this House notes that in July 1996, Customs and Excise imposed VAT at 17.5 per cent. on incontinence products which were directly delivered from the supplier to the home and that in September 1996 the then Shadow Chancellor, the Right honourable Member for Dunfermline East, rightly condemned the Conservative Government for imposing '22 Tory VAT Hikes' including incontinence products; further notes that in December 1996, a VAT tribunal ruled that home delivered continence products should be zero rated; is disappointed that in December 1997 the Government reimposed VAT; is concerned that the extra cost to the NHS is £9 million per year and that many elderly and disabled people have been adversely affected; and calls on the Government to urgently review the matter and compensate the NHS for the increased costs.

Sponsored by:
Paul Burstow (Liberal Democrat)