§ Mr. Blackburnasked the Chancellor of the Exchequer if he will give consideration to the zero rating for VAT purposes of specialised items of equipment for the sick and disabled donated by bona fide public subscriptions.
§ Mr. Peter Rees,pursuant to his reply [Official Report, 12 July 1979; Vol. 970, c. 290], gave the following answer:
Under items 2 and 3 of group 14 of schedule 4 to the Finance Act 1972 such equipment can be zero rated provided the supply is made direct to a chronically sick or disabled person for his own domestic use. Item 3 of group 16 of the same schedule also zero rates the supply of specialised equipment for use in the treatment of the sick or disabled in hospitals when the equipment is purchased from charitable or voluntary funds and is for donation to a hospital.