Value Added Tax

Miss Emma Nicholson
To ask the Chancellor of the Exchequer if he will make a statement on his policy on the charging of value added tax on goods which facilitate mobility of disabled people.

Mr. Ryder
Most specialised equipment designed for use by disabled people and the charities that serve them is relieved of value added tax, but zero-rating does not extend to general purpose goods or services which can equally well be used by the able-bodied as by the disabled.