Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, whether the Government plans to remove VAT for batteries bought online for (a) wheelchairs, (b) mobility scooters and (c) other mobility aids; and if he will make a statement.

The government recognises that disabled people should not have to pay VAT on the costs they bear in meeting their needs. The government therefore maintains VAT reliefs so that no VAT is paid on goods designed solely for disabled people, including stair lifts, specialist beds and chairs and certain medical appliances.

VAT reliefs extend to wheelchairs and certain mobility scooters and, as a result, VAT is not applied to batteries when purchased as part of those goods. VAT relief also extends to purchases of batteries that are designed solely to operate in a mobility scooter or wheelchair.

All VAT reliefs apply whether goods are bought online or in store.