Vat

Treasury written question – answered on 8th May 2014.

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Photo of David Blunkett David Blunkett Labour, Sheffield, Brightside and Hillsborough

To ask the Chancellor of the Exchequer if he will review the applicability of VAT to vouchers for spectacles and other prescriptions under the voucher scheme; and if he will make a statement.

Photo of David Gauke David Gauke The Exchequer Secretary

The NHS optical voucher scheme provides financial support by way of a voucher to eligible persons to help them buy goods such as spectacles. The vouchers are simply a means of financial support; the VAT consequences result from the goods and services that the voucher is used to buy. Therefore, VAT exemption will apply to the eye test, fitting services and any medical treatment of an eye condition and VAT will apply to the spectacles, irrespective of how payment is made.

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