Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of the adequacy of the VAT exemption on mobility devices.

The government recognises the importance of ensuring disabled people are supported in meeting the additional costs of disability, which is why VAT is relieved on certain equipment and appliances designed solely for their use, including wheelchairs, certain motorised wheelchairs and mobility scooters, and other mobility aids.

VAT Notice 701/7 - Reliefs from VAT for disabled and older people sets out which goods and services for disabled people are zero-rated for VAT, and which mobility aids for people aged 60 or over are reduced-rated (subject to VAT at a rate of 5%).

While all taxes are kept under review, there are no current plans to change the VAT treatment of these goods.