§ Mr. Norman
To ask the Chancellor of the Exchequer what is his policy on extending the scope of VAT to(a) new housing and (b) fares for international travel. 
§ Mr. Sanders
To ask the Chancellor of the Exchequer what criteria determine which items of play equipment, fixtures and fittings purchased for the use of children with special needs are exempted from VAT. 
§ Dawn Primarolo
[holding answer 30 June 1997]: There is no general provision for VAT relief on play equipment, fixtures and fittings used by children with special needs. Equipment, including play equipment, fixtures and fittings, is zero-rated if it has been designed solely for use by chronically sick or disabled people including children, provided that it is supplied to such people, charities, serving their needs, and certain other eligible bodies which pay for the goods wholly from charitable funds or with voluntary contributions.