Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment his Department has made of the potential merits of removing VAT from social care after the UK leaves the EU.

The provision of welfare services by certain bodies is exempt from VAT, so no VAT is charged to the final consumer. In order to qualify for this exemption, service providers either need to meet the requirements set by the Care Quality Commission or be a registered charity.