§ Mr. KeenTo ask the Chancellor of the Exchequer what assessment he has made of the benefits which would accrue from making all special equipment for the disabled VAT exempt on proof of disabled registry.
§ Mr. Heathcoat-AmoryA wide range of goods and services are already zero-rated when supplied to people with disabilities. This includes special equipment designed solely for use by people with disabilities. These reliefs save people with disabilities about £150 million in VAT each year.