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.
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to ‘handicapped’ people in Schedule 8 to the Value Added Tax Act 1994 are being considered alongside some other outdated terms that are used in the Schedule.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.