Value Added Tax

HC Deb 12 November 1980 vol 992 cc233-4W

Mr. Speller

asked the Chancellor of the Exchequer if he will consider raising the entry point for value added tax to £24,000.

Mr. Peter Rees

The registration limit for value added tax is kept under continuous review, but I am unable to anticipate the date of any change. The requirement of the EC sixth directive on VAT which restricts increases in the limit to what would maintain its value in real terms precludes a threshold of the size that my hon. Friend suggests.

Mr. Whitlock

asked the Chancellor of the Exchequer in what circumstances the sale of wheelchairs, implements and appliances designed for the disabled attract value added tax.

Mr. Peter Rees

[pursuant to his reply, 6 November 1980, c. 653]: In general, appliances for the disabled attract tax when they are supplied to hospitals and other institutions. Wheelchairs and a wide range of other appliances can, subject to certain conditions, be supplied free of tax to disabled persons and to charities for onward supply to such persons.