Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, if he will make an assessment of the potential merits of changing the VAT status of care providers to zero-rated in order to assist them in meeting the cost of complying with the national living wage.

Care services provided by certain bodies are subject to a mandatory VAT exemption under EU VAT rules.

EU VAT rules do not allow the introduction of any new zero rates without the unanimous agreement of all 28 Member States on the basis of a proposal from the Commission.