HC Deb 19 April 1973 vol 855 c159W
Mr. Jessel

asked the Chancellor of the Exchequer whether ambulances and invalid wheelchairs are treated differently for VAT purposes depending upon whether they are supplied through the National Health Service and through local authorities or privately; and what is the reason for any such distinction.

Mr. Higgins

The supply by manufacturers of ambulances and wheelchairs to the National Health Service, to local authorities or to private bodies is chargeable with value added tax at the standard rate.

Local authorities may reclaim VAT paid under Section 15 of the Finance Act 1972. Wheelchairs supplied by the National Health Service are provided without any charge; those provided by institutions covered by Schedule 5, Group 7, item 4 are exempt from VAT; those purchased privately are chargeable with VAT at the standard rate.

The subject of invalid aids was fully debated in the Finance Bill 1972 debates, on 16th May 1972.—[Vol. 837, c. 309–352.]

Mr. Hugh Jenkins

asked the Chancellor of the Exchequer if he will provide that the Youth Hostels Association is zero-rated for VAT.

Mr. Higgins