Removing the barriers

21 February 2007 / Mike Truman

Issue: 4096 / Categories: Comment & Analysis , VAT

MIKE TRUMAN looks at the LITRG report on VAT reliefs for disability.

IN 2003 LITRG (The Low Income Tax Reform Group) published a report on how disability is addressed across the tax and benefits system. That report recommended further research into the scope for extending VAT reliefs on equipment used by the disabled and a review of the VAT legislation to update the definitions of disability used. They have now published a report VAT and disabled people - the case for removing the barriers looking at the scope for extending reliefs in the VAT legislation in order to improve the lives of those with disabilities o the extent they are disadvantaged by the VAT system.

Definitions

The main definition of disability in the UK is found in the Disability Discrimination Act 1995. Section 1 defines a disabled person as one with 'a physical or mental impairment which has a substantial and long-term adverse effect on his ability to...

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