§ Mr. MichaelTo ask the Chancellor of the Exchequer what rate of VAT applies to the supply of magnetic tape and related apparatus to the Royal National Institute for the Blind, the National Listening Library and other similar charities.
§ Sir John Cope[holding answer 28 October 1992]: Supplies to the Royal National Institute for the Blind, the National Listening Library and other similar charities, of specially adapted magnetic tape, related apparatus, and special pre-recorded tapes for use by the blind and severely handicapped are zero-rated for VAT.
§ Mr. MichaelTo ask the Chancellor of the Exchequer if he will make it his policy to encourage businesses to provide information on tape for use by the blind or severely handicapped by ensuring that such tapes are taxed in the same way as the supply and production of such information in printed form.
§ Sir John Cope[holding answer 28 October 1992]: There is already a wide measure of VAT zero-rating relief for the purchase of specialised equipment for use by blind and severely handicapped people. In addition, supplies of pre-recorded tapes to the Royal National Institute for the Blind, the National Listening Library and other similar charities are zero-rated.