Written question asked by James Wild (Conservative) on Tuesday, 17 March 2026, in the House of Commons. It was due for an answer on Thursday, 19 March 2026. It was answered by Dan Tomlinson (Labour) on Wednesday, 25 March 2026 on behalf of the Treasury.

Disability: VAT Zero Rating

Question: To ask the Chancellor of the Exchequer, what steps she has taken to simplify the evidence requirements for disability related zero rating.

Answer: In the case of VAT reliefs for disabled people, HMRC recommends a straightforward declaration system which minimises the burden for disabled people who only have to declare themselves eligible to the supplier. HMRC guidance makes clear that responsibility for ensuring the products and service qualify for relief and maintaining evidence related to the relief is on the business and not the customer.

Secondary information

Type: Written question
Reference: 121465
Session: 2024-26
Subjects: Disability VAT zero rating
Link: View this Written question on www.parliament.uk

Disability: VAT Zero Rating

Secondary information

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