§ Mr. BurstowTo ask the Chancellor of the Exchequer which disability products and services are exempt from VAT. [107515]
§ Dawn PrimaroloThere is a specific VAT exemption for welfare services and associated goods supplied other than for profit to disabled people by charities and public bodies.
In addition there is a wide range of VAT zero-rates for goods and services supplied to disabled people. VAT Notice 701/7 "VAT reliefs for people with disabilities" contains details and is available from the Library.