HC Deb 25 March 1986 vol 94 c425W
Mr. Alton

asked the Chancellor of the Exchequer whether the changes announced in the Budget in the value added tax treatment of charities and appliances for the disabled will apply to those people with foot abnormalities who have to buy two pairs of shoes in order to have two shoes which fit.

Mr. Brooke

No. The VAT reliefs for aids for the handicapped cover surgical footwear designed solely for the relief of severe abnormality or severe injury, but do not extend to ordinary shoes.