Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of introducing a zero VAT rate for the provision of social care services.

Many care services provided by charities, public bodies and regulated private welfare institutions to elderly people are exempt from VAT, meaning no VAT is charged on the care service. Organisations offering such services are not required to charge VAT where they are regulated by the Care Quality Commission.

There are no plans to change the VAT treatment of such care services at present.