To ask the Chancellor of the Exchequer if he will consider reducing VAT on electricity for people with disabilities who have to charge the batteries on their wheelchairs; and if he will make a statement. (114791)

The supply of electricity for domestic use, including that used to charge wheelchair batteries in the home, is already liable to a reduced rate of VAT of 5 per cent. This is the lowest rate possible under our VAT agreements with our European partners.