HC Deb 01 July 1997 vol 297 cc116-7W
Mr. David Atkinson

To ask the Chancellor of the Exchequer if he will make a statement on current relief from VAT on computer equipment supplied to disabled people. [4377]

Dawn Primarolo

VAT is not chargeable on the cost of adapting computer equipment so that it is easier for a disabled person to use, nor on items of equipment and software specifically designed for the disabled—for example, Braille embossers.