To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential merits of removing VAT from extensions to residential property that are undertaken to meet a disabled persons needs.
24 February 2021
Consumers already benefit from a zero rate of VAT on certain building work for disabled people and a reduced VAT rate of 5 per cent on residential construction under certain conditions. Extending the current reliefs further would come at a cost to the Exchequer, and must be viewed in the context of about £50 billion worth of requests received since the EU referendum.
The Government keeps all taxes under review, and any future decisions on tax policy will be made at Budget.