§ Mr. SheermanTo ask the Chancellor of the Exchequer if he will make a statement regarding reinterpretation of the VAT legislation in relation to VAT exemption on computerised access equipment for blind and partially sighted computer users. [12397]
§ Mr. Heathcoat-AmoryCustoms and Excise has not made any reinterpretation of VAT law. Specialised adaptations specifically for disabled people are relieved from VAT when supplied to a disabled person. General purpose computer equipment is, and always has been, liable to VAT.