Written Question·Treasury·UIN 121464
Assistive Technology: VAT
Tabled: 17 March 2026
Answered: 25 March 2026
Question
James Wild
Conservative — North West Norfolk
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
Dan TomlinsonWe 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...
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