§ Mr. Austin MitchellTo ask the Chancellor of the Exchequer (1) what factors have led to the imposition of VAT on disabled individuals purchasing computer equipment; [12691]
(2) if he will (a) place in the Library and (b) publish the Customs and Excise directive concerning the levying of VAT on purchases of computer equipment for disabled people; [12689]
(3) which bodies representing the rights of the disabled were consulted in relation to the re-interpretation of the VAT legislation on the purchasing of computer equipment. [12690]
§ Mr. Heathcoat-AmoryThere have been no changes in the application of VAT to computer equipment for disabled people. Such equipment, when designed solely for disabled people's use, is zero rated. General purpose equipment is, and always has been, liable at the standard rate. There has been no need to consult because there has been no re-interpretation of the law.
No directives on the liability of computer equipment have been issued by Customs and Excise. A copy of customs notice 701/7/94, "VAT reliefs for people with disabilities", has already been placed in the Library of the House.