§ Mr. OatenTo ask the Chancellor of the Exchequer (1) what plans he has to review the composite rate of VAT on equipment supplied to the visually impaired; [122937]
(2) when he expects to report on the review of VAT in relation to disability equipment; [R] [122931]
(3) what regional variations exist in the application of VAT to disability equipment. [122938]
§ Dawn PrimaroloCustoms and Excise have looked at the application of the composite rate of VAT on equipment supplied to the visually impaired, but there are no plans to change this concession. There has been no broader review of VAT relief on disability equipment.
Customs are unaware of regional variations in the application of VAT to disability equipment, but would be glad to look into this if cases are drawn to their attention.