Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made a recent assessment of the potential impact of removing Value Added Tax for (a) wheelchairs and (b) defibrillators on access to those devices.

The Government currently provides VAT relief on equipment and appliances that have been designed solely for use by disabled people when purchased for their personal or domestic use, such as wheelchairs, as well as VAT reliefs to aid the purchase of defibrillators. For example, when a defibrillator is purchased with funds provided by a charity and then donated to an eligible body no VAT is charged.

VAT is a broad-based tax on consumption, and exceptions to the standard rate have always been limited and balanced against affordability considerations. Following the spending audit, the Chancellor has been clear that difficult decisions lie ahead on spending, welfare and tax to fix the foundations of our economy and address the £22 billion hole in the public finances left by the last government. Decisions on how to do that will be taken at the Budget in the round.