§ Mr. DafisTo ask the Chancellor of the Exchequer what representations he has received regarding the levying 615W of VAT on computer and computer-related equipment purchased by disabled people and charities helping disabled people; if he will place a copy of the directive used by Customs and Excise head office to local offices regarding such imposition; and if he will make a statement. [12412]
§ Mr. Heathcoat-Amory[holding answer 29 January 1996]: I have received a number of representations. Customs and Excise has not issued any general directive on the liability of computers supplied to disabled people. General purpose computer equipment is not, and never has been, relieved from VAT when supplied to disabled people. Relief is, however, available for adaptations designed to make it easier for disabled people to use the equipment. 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.