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Vat (Health Service)

Volume 302: debated on Wednesday 10 December 1997

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To ask the Chancellor of the Exchequer what consultations he undertook and representations he received concerning the proposals in the Value Added Tax (Drugs, Medicine and Aids for the Handicapped) Order 1997 (S.I., 1997, No. 2744). [18977]

[holding answer 3 December 1997]: The Order addresses a number of tax avoidance arrangements. Full consultations were therefore not undertaken. However, this Government announced its intention to legislate on 13 August 1997. Customs conducted very limited consultation, including with the health Departments. The Order was amended following their comments.