§ 26. Mr. Carter-Jonesasked the Chancellor of the Exchequer if he will abolish purchase tax on equipment made for and used only by the physically disabled; and if he will make a statement.
§ Mr. William RodgersThere are a number of exemptions for articles specially designed for use by the physically disabled, and the position is kept under review. But if my hon. Friend has any particular kind of equipment in mind which we may have failed to consider I will look into the case and write to him.
§ Mr. Carter-JonesI am grateful for that reply, but would not my hon. Friend agree that, if there are some important items of equipment which should be exempt but are not, they should be instantly exempted?
§ Mr. RodgersI entirely agree that, if there are cases of this kind, they should be dealt with promptly but, as my hon. Friend knows, there is often the difficult problem of definition.
§ 27. Mr. Carter-Jonesasked the Chancellor of the Exchequer if he will abolish purchase tax on equipment made for and used only by mentally handicapped persons; and if he will make a statement.
§ Mr. William RodgersIf my hon. Friend will let me have particulars of the kind of equipment he has in mind, I will look into the case and write to him.
§ Mr. Carter-JonesI am again grateful for the reply, but would not my hon. Friend agree that the mentally handicapped are entitled to the same treatment as the physically handicapped, and should not everything be done to make easier the 234 provision of equipment to voluntary societies for the education of mentally handicapped children?
§ Mr. RodgersI entirely agree with my hon. Friend, and I am anxious to help in every possible way. We are not aware of any article specially designed for use by the mentally handicapped which is chargeable with the tax. If my hon. Friend or other hon. Members have any suggestions, I hope that I shall hear from them.