§ Mr. GibbTo ask the Chancellor of the Exchequer if he will make a statement on the Government's policy regarding VAT on domiciliary care services. [19160]
§ Dawn PrimaroloThe policy on the VAT treatment of domiciliary care services depends upon their nature. Where those services constitute medical care or welfare they are exempt from VAT. Domestic services such as laundry, cleaning, etc. do not qualify for VAT relief under any exemption. However, many of these are provided by people below the threshold for VAT and are tax free.