Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the possible merits of extending the zero VAT rating to personal safety alarms.

The Government already makes available a VAT relief on emergency alarm systems designed to be operated by a disabled person to call for help in case of illness or injury.

VAT makes a significant contribution towards the public finances, raising about £130 billion in 2019/20, and helping fund the Government's priorities including on health, schools, and defence. Extending the current VAT relief to all personal safety alarms would come at a significant cost to the Exchequer and would require reductions in spending or tax rises elsewhere.

Given this, there are no current plans to extend the scope of the relief already in place. However, the Government keeps all taxes under review.