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Finance Bill

With this it will be convenient to discuss the following: amendment 27, page 2, line 17, at end add- '(6) The rate of value added tax shall remain at 17.5% for those items subject to the standard rate which are intended to alleviate disability and which are for the exclusive personal use of a disabled person.'. Amendment 47, page 2, line 17, at end insert- '(6) Before 1 October 2010 the Treasury must report to Parliament- (a) assessing the impact on disabled persons of the amendment in subsection (1) on items for people with disabilities other than supplies zero-rated by Schedule 8, Part II, Group 12 of the Value Added Tax Act 1994 (drugs, medicines and aids for the handicapped, etc), and (b) recommending how the impact identified in paragraph (a) can be mitigated.'.