§ Mr. Colvin
asked the Chancellor of the Exchequer if he will estimate the cost of giving value added tax relief to registered blind persons on the necessary expenditure incurred in keeping a blind dog.
§ Mr. Bruce-Gardyne
Based on information provided by the Guide Dogs for the Blind Association it is estimated that the VAT charged on prepared dog food, veterinary fees and other necessary expenditure incurred in keeping the guide dogs registered with the Association amounts to less than £100,000 a year. But while my right hon. and learned Friend has every sympathy with the desire to assist the mobility of the blind, it would be extremely difficult to control such a VAT relief and the administrative costs involved would be out of all proportion to the benefits resulting to the blind.