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Tax Allowances: Disabled People

Volume 460: debated on Tuesday 22 May 2007

To ask the Chancellor of the Exchequer what training HM Revenue and Customs officials receive on the use of VAT and tax exemption booklets which refer to exemptions for which people with disabilities are eligible. (137487)

HM Revenue and Customs runs a comprehensive training programme for compliance staff on VAT lasting over seven months. Training covering reliefs from VAT is undertaken by officers at foundation level, which covers the first year of training and operational work. As part of this programme there is a mandatory learning unit covering Reliefs for Disabled People and Charities, this covers the tax exemptions booklets that refer to exemptions for which people with disabilities are eligible. These are also covered in other learning units on Scope of Zero rating, Construction Industry and Land and Property.