Disability: VAT Zero Rating
The question
To ask the Chancellor of the Exchequer, what steps she has taken to simplify the evidence requirements for disability related zero rating.
Answered by Dan Tomlinson
In the case of VAT reliefs for disabled people, HMRC recommends a straightforward declaration system which minimises the burden for disabled people who only have to declare themselves eligible to the supplier. HMRC guidance makes clear that responsibility for ensuring the products and service qualify for relief and maintaining evidence related to the relief is on the business and not the customer.
Verbatim has judged this answer against the question that was actually asked — answered, partly answered, or evaded. Sign in to see the verdict →