Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the adequacy of the guidance entitled Reliefs from VAT for disabled and older people (VAT Notice 701/7), published on 18 December 2014, for people with permanent disabilities who are reliant on care provided by organisations which fall outside the exemption regime.

HMRC supports its customers by providing accessible digital services, tailored help for those with additional needs, and clear guidance to manage their tax affairs confidently.

VAT Notice 701/7 - Reliefs from VAT for disabled and older people explains which goods and services for disabled people are zero-rated for VAT, and which mobility aids for people aged 60 or over are reduced-rated (subject to VAT at a rate of 5%).

HMRC guidance in VAT Notice 701/2 - Welfare services and goods explains the reliefs available for individuals with permanent disabilities. The VAT exemption applies to care provided to disabled individuals by organisations that are public bodies, charities, or state-regulated institutions.

HMRC keeps its guidance under review for accuracy and usability, providing updates in relation to changes in policy and processes.