§ Mr. MaddenTo ask the Chancellor of the Exchequer if he will seek to extend the category of those able to acquire a wheelchair exempt from value added tax to include elderly people who are unable to walk.
§ Mr. Lilley[holding answer 16 May 1988]: Wheelchairs are zero-rated for VAT purposes when supplied to a handicapped person. Anyone who is permanently unable to walk will qualify for this relief.