§ Mr. Hannamasked the Chancellor of the Exchequer how many copies of the value added tax leaflet 701/7/84 "Aids for Handicapped Persons", have been printed; and what arrangements have been made for their distribution.
§ Mr. HayhoeSeventeen thousand copies of the leaflet have been printed; they have been distributed as follows:
- 75 copies to each local VAT office
- 20 copies to each VAT sub-office
224 - 500 copies to Customs and Excise General Information Branch
- 200 copies to the Customs and Excise Branch in Headquarters dealing with VAT and aids for handicapped persons
- 1,500 leaflets held in stock to meet future demands.
Copies of the leaflet are freely available to members of the public or traders, on request.
§ Mr. Hannamasked the Chancellor of the Exchequer if he is satisfied that sufficient information has been given to local government departments about the extent of the exemptions from value added tax given under the Value Added Tax (Handicapped Persons) Order 1984, article 6, and the implications this will have on building alterations carried out to improve access for disabled people.
§ Mr. HayhoeI am not aware of any difficulties. Information about these reliefs is freely available from Customs and Excise to anyone who seeks it, and many local government departments have done so. A revised VAT leaflet giving full details of the reliefs was published on 1 May, and copies are freely obtainable from any VAT office. It has not been considered necessary or cost effective to supply details of the reliefs, which are in any case limited to supplies to handicapped individuals and charities, to local government departments or to other bodies which have not requested them.