Written question asked by Lord Hammond of Runnymede (Conservative) on Thursday, 18 January 2001, in the House of Commons. It was due for an answer on Thursday, 29 March 2001. It was answered by John Denham (Labour) on Thursday, 29 March 2001 on behalf of the Department of Health.

Dept of Health

Question: To 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 he has received.

Answer: Mr. Hammond: To 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 he has received. [146958] Mr. Denham: Value 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.

Secondary information

Type: Written question
Reference: 146958; 365 c750-1W;365 c750W
Session: 2000-01
Subjects: Drugs Haemophilia Medical treatments VAT Blood transfusions Factor VIII
Link: View this Written question on www.publications.parliament.uk