The House of Lords are considering whether to give leave for appeal in a Vat case. The case centres on the zero-rating and non-exemption of drugs, medical appliances and assistance to the handicapped. The HM Customs & Excise stance was successfully challenged by a group headed by the British United Provident Association. Now HM Customs & Excise is seeking to take its challenge, that such supplies should be zero-rated, to the Lords. The Law Lords have put their decision on hold, giving the British United Provident Association an opportunity to object to the moves by the Vat men.