Disability: VAT Zero Rating
(asked on 17th March 2026) - View Source
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps she has taken to simplify the evidence requirements for disability related zero rating.
This question was answered on 25th March 2026
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.
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.