§ Mr. FearnTo ask the Chancellor of the Exchequer what is his policy in respect of reducing VAT on equipment specially(a) designed and (b) adapted for disabled use. [6430]
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§ Dawn Primarolo[holding answer 3 July 1997]: There is already VAT relief on equipment designed solely for use by disabled people and the service of adapting goods for use by them. Such supplies are zero-rated for VAT purposes.