§ Mr. RedmondTo ask the Chancellor of the Exchequer if he will reconsider the VAT treatment of(a) emergency car telephones for the disabled and (b) off-road wheelchairs; and if he will make a statement. [15011]
§ Mr. Heathcoat-AmoryNo. General purpose equipment such as emergency car telephones remains standard-rated because many other people besides the disabled use it as well. Relief is available for equipment which is designed solely for disabled people, and also on the costs of adapting goods to make them usable by the disabled. Zero-rating also applies to invalid wheelchairs other than mechanically propelled vehicles intended or adapted for use on roads. If an off-road vehicle has been designed solely for use by disabled people, it too may qualify for relief.