Value Added Tax Act 1994

(asked on 15th June 2016) - View Source

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, if he will bring forward legislative proposals to revise references to handicapped people in Schedule 8 to the Value Added Tax Act 1994.


Answered by
David Gauke Portrait
David Gauke
This question was answered on 29th June 2016

The references to ‘handicapped’ people in Schedule 8 to the Value Added Tax Act 1994 are being considered alongside some other outdated terms that are used in the Schedule. This work will be taken forward carefully to ensure there are no unintended consequences as the terminology carries meaning that is derived from and interacts with other UK legislation.

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