HC Deb 13 September 2004 vol 424 cc1428-9W
Annabelle Ewing

To ask the Chancellor of the Exchequer if he will extend the zero rating of VAT to all purchases by mountain rescue teams to other items. [188092]

John Healey

Under long-standing formal agreements with our European partners, we are not able to extend or add to the current list of zero rates.

However, as part of the wide range of VAT reliefs available to charities, rescue, or first aid charities may purchase VAT-free the specialised telecommunications, aural, visual, light enhancing or heat detecting equipment which they use. These charities are also able to buy medicines, medical equipment, ambulances and certain vehicles designed to transport disabled people free of VAT.

Annabelle Ewing

To ask the Chancellor of the Exchequer if he will introduce an across the board exemption from vehicle tax for dedicated rescue vehicles used by mountain rescue teams. [188093]

John Healey

Any changes to taxation policy are made by the Chancellor in the context of his Budget statement after considering relevant economic, social and environmental factors.