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Written question asked by Anna Gelderd (Labour) on Tuesday, 17 June 2025, in the House of Commons. It was due for an answer on Thursday, 19 June 2025. It was answered by James Murray (Labour) on Monday, 23 June 2025 on behalf of the Treasury.


Disability Aids: VAT

Question

To ask the Chancellor of the Exchequer, whether she has considered reforming Schedule 8 of the Value Added Tax Act 1994 to help increase levels of support for small businesses selling disability and assistive technology products online.

Answer

The Government recognises the vital role that disability and assistive technology products play in improving people’s lives and supporting independent living. Under the UK’s VAT regime, the zero-rate of VAT applies to certain goods supplied to disabled people for their domestic or personal use. The application of the zero-rate balances support for businesses and consumers with the need to protect the public finances.


Secondary information

Type
Written question
Reference
60785
Session
2024-26
Subjects
Disability aids Internet Sales Small businesses VAT
Legislation
Value Added Tax Act 1994
Link
View this Written question on www.parliament.uk