Written Question·Treasury·UIN 67548

Dementia: VAT

Tabled: 14 July 2025
Answered: 22 July 2025

Question

Steve Race

LabourExeter

To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential merits of recognising the provision of dementia care to individuals as a qualifying disability service for VAT exemption.

Answer

James Murray
Supplies of welfare services, including the provision of care for people with dementia, are exempt from VAT if they are supplied by eligible bodies, such as public bodies or charities. More generally, VAT is a broad-based tax on consumption, and the 20 pe...

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