Lord WINSTANLEYasked Her Majesty's Government:
Whether they will consider the zero rating of battery operated wheelchairs for VAT purposes so as to remove the requirement for disabled people to obtain and present medical certificates to HM Customs and Excise in order to avoid paying VAT on such purchases.
§ The MINISTER of STATE, TREASURY (Lord Cockfield)Any medical or surgical appliance designed solely for the relief of a severe abnormality or severe injury is zero-rated under item 2 of Group 14 of Schedule 4 to the Finance Act 1972 when supplied to a chronically sick or disabled person for his domestic use to the order of a registered medical practitioner. Exceptional VAT treatment for battery operated wheelchairs would be difficult to justify, and it would be impracticable to include in the law an exhaustive list of specific items qualifying for zero-rating.