Question to the HM Treasury:

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.

We 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 statutory test of being designed solely for disabled people.

We recognise the vital role that assistive technologies can play in improving independence and quality of life. The government keeps all taxes under review as part of the policy making process and decisions on tax policy are taken by the Chancellor at a fiscal event.