Disability: VAT Zero Rating
Commons · Question 121465 · 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 simplify the evidence requirements for disability related zero rating.
Answer
Answered by Dan Tomlinson, 25 Mar 2026
In the case of VAT reliefs for disabled people, HMRC recommends a straightforward declaration system which minimises the burden for disabled people who only have to declare themselves eligible to the supplier. HMRC guidance makes clear that responsibility...