§ Sir David Priceasked the Chancellor of the Exchequer why, under the Value Added Tax (Handicapped Persons and Charities) Order 1982, Group 14, the Customs and Excise has given approval for a range of special water closets to be purchased free of value added tax by chronically sick or disabled persons, but has refused approval to specially designed toilet seats to be used on such water closets.
§ Mr. HayhoeWater closets which have been designed solely for use by chronically sick and disabled persons are relieved of VAT when supplied to such persons for their personal or domestic use, and a toilet seat which is itself so specially designed, or designed for use only with an eligible water closet, is also relieved when supplied in the same circumstances. If my hon. Friend is aware of a problem in this area, perhaps he would write to me about it.