Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the guidance entitled Get VAT relief on certain goods if you have a disability, updated on 22 January 2019, if she will make an assessment of the potential merits of permitting (a) sports clubs and (b) other charitable groups to purchase (i) wheelchairs and (ii) other medical appliances such at zero rate in (A) instances when those appliances will not solely be for the use of one person and (B) other instances.

Charities providing care, medical or surgical treatment for handicapped persons, rescue or first-aid services can already benefit from a VAT zero-rate when purchasing relevant goods. The supply of a wheelchair designed solely for the use of a disabled person can be zero-rated where it is supplied to a disabled person for their personal or domestic use or when supplied to a charity which will make the wheelchair available to a disabled person for their personal or domestic use. Sports clubs can register either as a community amateur sports club (CASC) or as a charity where the relevant conditions are met. However, where a sports club is registered as a CASC, they will not qualify for VAT reliefs which are only available to charities.

There are currently no plans to widen the scope of current VAT reliefs as targeting these reliefs to disabled users ensures they are not open to distortion or abuse. The Government takes steps elsewhere in the tax system to take account of charities' unique status and invaluable contribution.