Written questions

Assistive Technology: VAT

Commons · Question 121464 · Tabled 17 Mar 2026 · Treasury · Official record

Answered 25 Mar 2026

Question

Asked by James Wild

To ask the Chancellor of the Exchequer, what steps she has taken to review Groups 4 and 12 of Schedule 8 of the Value Added Tax Act 1994 to ensure disability VAT reliefs reflect modern assistive technology.

Answer

Answered by Dan Tomlinson, 25 Mar 2026

We maintain a longstanding principle that reliefs should be targeted to balance support with fiscal sustainability. Modern consumer technologies, while helpful to disabled users, are also intended for use by those without impairments hence do not meet the...