Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to his Department's guidance Get VAT relief on certain goods if you have a disability, last updated 22 January 2019, if he will make it his policy to allow (a) sports clubs and (b) other charitable groups to purchase medical appliances such as wheelchairs at zero rate, including in instances when those appliances will not solely be for the use of one specified individual.

The supply of a wheelchair designed solely for the use of a disabled person can be zero-rated where it is supplied to a disabled person for their personal or domestic use or when supplied to a charity which will make the wheelchair available to a disabled person for their personal or domestic use. Where a wheelchair is supplied or made available for more general use, rather than for the personal or domestic use of one or more specified individuals, the supply will be standard rated. There are currently no plans to widen the scope of this relief.