HC Deb 24 January 1996 vol 270 cc228-9W
Miss Lestor

To ask the Chancellor of the Exchequer if he will place in the Library a copy of the Customs and Excise head office directive on the charging of VAT on computers and printers supplied to registered disabled people. [10918]

Mr. Heathcoat-Amory

I have placed in the Library a copy of the Customs notice, "VAT reliefs for people with disabilities," which is freely available in local VAT offices. Customs head office has not issued any general directive on the liability of computers and printers for disabled people.