Motability: Insurance Premium Tax and VAT Zero Rating
Commons · Question 42181 · Tabled 27 Mar 2025 · Treasury · Official record
Answered 7 Apr 2025
Question
Asked by Joe Robertson
To ask the Chancellor of the Exchequer, what estimate she has made of the total value of the (a) VAT zero-rating and (b) Insurance Premium Tax concession applied to vehicles (i) purchased or (ii) leased as part of the Motability Scheme from the most recen
Answer
Answered by James Murray, 7 Apr 2025
HMRC’s published tax relief statistics provide an estimate of the cost of the Zero Rate of VAT for Vehicles and other supplies to disabled people (vehicles only) of £1,210 million in 2023-24, see Non-structural tax reliefs - GOV.UK. Most of this cost repr...