Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 16 January 2023 to Question 120082 on Housing: Disability and with reference to VAT Notice 701/7 section 9.2, whether his Department has made an assessment of the potential effect of that Guidance notice on disabled people accessing VAT relief for self-installed home disability adaptions.

HM Treasury and HM Revenue & Customs consider equalities impacts as part of the tax policy making process, including the impacts that policy has on people with disabilities.

Although there are no plans to change the scope of the VAT relief for items designed solely for use by a disabled person, all taxes and relevant guidance are kept under review.