Community Care: VAT Exemptions
Commons · Question 86522 · Tabled 29 Oct 2025 · Treasury · Official record
Answered 7 Nov 2025
Question
Asked by Rachel Gilmour
To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of extending VAT exemption to include essential (a) day care and (b) respite services for people with (i) dementia and (ii) other permanent disabilities.
Answer
Answered by Dan Tomlinson, 7 Nov 2025
Supplies of welfare services, including the provision of care for people with permanent disabilities and dementia, are exempt from VAT if they are supplied by eligible bodies, such as public bodies or charities. When developing policy, including on VAT on...