Community Care: VAT Exemptions — Written Question

Question

Rachel Gilmour

Liberal Democrat — Tiverton and Minehead

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

Dan Tomlinson

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...

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