HC Deb 12 March 1981 vol 1000 c379W
Mr. Farr

asked the Chancellor of the Exchequer what representations he has received seeking relief from value added tax for wheelchairs purchased by charities for general use in the same manner in which wheelchairs supplied to the order of a doctor can be relieved of value added tax if for the use of an individual sick or disabled person.

Mr. Peter Rees

A few such representations have been received. Under the Value Added Tax (Handicapped Persons and Charities) Order 1981, which comes into force on 17 March, zero rating applies to wheelchairs purchased for general use by charitable institutions providing care or medical or surgical treatment for chronically sick or disabled persons and to wheelchairs purchased with funds provided by a charity or from voluntary subscriptions for donation to such an institution.