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Batteries (VAT)

Volume 448: debated on Thursday 29 June 2006

To ask the Chancellor of the Exchequer if he will make a statement on the circumstances in which VAT is chargeable on (a) wheelchair and mobility vehicle batteries and (b) the fitting of wheelchair and mobility vehicle batteries; and whether there have been any recent changes to VAT rules in this area. (80821)

Batteries which have been designed solely for use with a wheelchair or mobility vehicle are VAT zero-rated when purchased by: a disabled person for his or her domestic or personal use; or a charity for making available to a disabled person for his or her domestic or personal use; or certain eligible bodies which pay for them with charitable funds; or a charity which will donate them to one of those eligible bodies.

In some circumstances, the supply to a disabled person, charity or eligible body of any batteries as part of the repair and maintenance of a wheelchair or mobility vehicle is also zero-rated.

There have been no recent changes to the VAT rules in this area.