§ Mr. WigleyTo ask the Chancellor of the Exchequer if he will withdraw the guidelines issued to officers of the Customs and Excise Department regarding the charging of value added tax on computer equipment for the specific use of registered disabled people. [11695]
§ Mr. Heathcoat-AmoryNo. While items of computer equipment are undoubtedly useful to disabled people, they cannot be supplied tax free under VAT law unless designed solely for their use. However VAT is not chargeable on the service of adapting computer equipment so that it is easier for disabled people to use.