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Written question asked by Chris Kane (Labour) on Tuesday, 13 January 2026, in the House of Commons. It was due for an answer on Thursday, 15 January 2026. It was answered by Dan Tomlinson (Labour) on Wednesday, 21 January 2026 on behalf of the Treasury.


Disability Aids: VAT Exemptions

Question

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of the adequacy of the VAT exemption on mobility devices.

Answer

The government recognises the importance of ensuring disabled people are supported in meeting the additional costs of disability, which is why VAT is relieved on certain equipment and appliances designed solely for their use, including wheelchairs, certain motorised wheelchairs and mobility scooters, and other mobility aids.

VAT Notice 701/7 - Reliefs from VAT for disabled and older people sets out which goods and services for disabled people are zero-rated for VAT, and which mobility aids for people aged 60 or over are reduced-rated (subject to VAT at a rate of 5%).

While all taxes are kept under review, there are no current plans to change the VAT treatment of these goods.


Secondary information

Type
Written question
Reference
105510
Session
2024-26
Subjects
Disability aids VAT exemptions
Link
View this Written question on www.parliament.uk