Clause 54 - Gifts of medical supplies and equipment
Finance Bill
9:45 am
Mr Chris Grayling (Epsom and Ewell, Conservative)
I want to raise an issue of clarification with the Minister and, if his clarification should prove disappointing, to stimulate thought within the Treasury about the classification of equipment used for the care of the elderly. That equipment may not fall under the definition of medical equipment, but under the auspices of the clause it is plausible that a company might make a donation of equipment to provide home care for the elderly. Such equipment is often discriminated against by the tax system. For example, VAT is payable on the purchase of stairlifts or handrails for the home. The clause may open up another discriminatory area against such equipment.
One can imagine a company donating to Age Concern, for example, a set of household care equipment for the elderly that the organisation could use for people who are in need of such equipment. My suspicion is that such a donation would not fall within the terms of the clause. Will the Minister consider making it an eligible area of equipment, by amending the clause and returning to it on Report or on another occasion?