Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department has plans to (a) reduce or (a) zero rate VAT charges applied to the costs of onsite staff of sheltered housing schemes for older people where those staff are supplied by property management companies.

Although the supply of staff is generally standard rated, in order to keep costs down for older people, the supply of sheltered housing schemes is exempt from VAT, meaning no VAT is charged to the final consumer

Going further would come at a cost to the Exchequer and must be viewed in the context of over £50 billion of relief requests from VAT since the EU referendum.  VAT makes a significant contribution to the public finances, raising about £130 billion in 2019/20, and helps to fund key spending priorities including on health, schools, and defence. Given this, there are no current plans to change the VAT treatment of supplies of staff.