Written Question·Treasury·UIN 121465
Disability: VAT Zero Rating
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 simplify the evidence requirements for disability related zero rating.
Answer
Dan TomlinsonIn 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...
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