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VAT: Disability Aids

Volume 462: debated on Wednesday 4 July 2007

To ask the Chancellor of the Exchequer if he will make a statement on value added tax and the purchase of aids and equipment for the elderly. (146561)

As announced at Budget 2007, from 1 July the VAT chargeable on certain home adaptations that are designed to support the needs of elderly people will be reduced to 5 per cent. the lowest rate available under our European VAT agreements. The precise scope of this new relief was outlined in HMRC Brief 47/07 which is available on the HMRC website at:

http://www.hmrc.gov.uk/brief/charities/brief4707.htm.