§ Mr. Kirkwood
To ask the Chancellor of the Exchequer (1) what guidance is given to local VAT offices to enable them to decide which types of vehicles are eligible for class three zero rating for disabled use; 
(2) if he will list the rules of eligibility for class three vehicles to qualify for zero rating for disabled road use; and if he will make a statement; 
(3) what plans he has to classify all-terrain vehicles as being eligible for class three zero rating for the purposes of VAT when used on public roads by people with disabilities; 
(4) what measures would be required to classify all-terrain vehicles as eligible for class three zero rating; 
(5) if he will list those types of vehicle which currently qualify for zero rating for disabled purposes on public roads. 
§ Mr. Heathcoat-Amory
The legal definition of an invalid carriage, under the Chronically Sick and Disabled Person's Act 1970, is a vehicle constructed or adapted for the use of a disabled person. For VAT purposes class three invalid carriages, like classes one and two qualify for zero rating when supplied to a disabled person or to a charity which makes them available for use by a disabled person. The construction requirements for class three invalid carriages are set out in The Use of Invalid Carriages on Highways Regulations 1988 which are a matter for my right hon. Friend the Secretary of State for Transport.
For VAT purposes all-terrain vehicles will qualify for zero rating if they are designed solely for use by disabled people when supplied to a disabled person or to a charity for making available to disabled people. Local VAT offices are issued with general guidance on what equipment is designed solely for use by a disabled person. The only types of vehicles for use on public roads qualifying for the zero rate are those class three invalid carriages which are permitted to use the roads.