HC Deb 21 April 1970 vol 800 cc233-4
26. Mr. Carter-Jones

asked 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 Rodgers

There 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-Jones

I 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. Rodgers

I 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-Jones

asked 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 Rodgers

If 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-Jones

I 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 provision of equipment to voluntary societies for the education of mentally handicapped children?

Mr. Rodgers

I 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.