HC Deb 17 June 1977 vol 933 cc291-2W
Mr. Luce

asked the Chancellor of the Exchequer if he will list all those essential aids to disabled people which are exempt from VAT.

Mr. Robert Sheldon

Any medical or surgical appliance, designed solely for the relief of a severe abnormality or severe injury, is relieved of VAT by zero-rating when supplied to a disabled person for his domestic use and provided the supply is supported by a medical certificate.