Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has considered reforming Schedule 8 of the Value Added Tax Act 1994 to help increase levels of support for small businesses selling disability and assistive technology products online.

The Government recognises the vital role that disability and assistive technology products play in improving people’s lives and supporting independent living. Under the UK’s VAT regime, the zero-rate of VAT applies to certain goods supplied to disabled people for their domestic or personal use. The application of the zero-rate balances support for businesses and consumers with the need to protect the public finances.