§ Miss Emma NicholsonTo ask the Chancellor of the Exchequer if he will make a statement on his policy on the charging of value added tax on goods which facilitate mobility of disabled people.
§ Mr. RyderMost specialised equipment designed for use by disabled people and the charities that serve them is relieved of value added tax, but zero-rating does not extend to general purpose goods or services which can equally well be used by the able-bodied as by the disabled.