The report was prepared by the international VAT network of PricewaterhouseCoopers LLP and sponsored by the Nuffield Foundation.  It maps how VAT reliefs work across selected European countries against the European Union’s goal of achieving a ‘society that is open and accessible to all’, and against the objectives of UK government policy to remove barriers restricting opportunity and choice for disabled people.
 
Examples

Disabled people face substantial additional costs in their daily lives.  While we applaud the UK Government for zero-rating products ‘solely designed’ for disabled people, we believe there are other products that are not solely designed for disabled people but which are nevertheless critical to overcoming disability.  Not all of these have a reduced VAT rate but LITRG believes they should.
 
A person with a muscular disease, for example, would get VAT relief on the purchase of a wheelchair, but not on an orthopaedic bed, which is equally necessary, because the latter was not ‘designed solely’ for use by disabled people.  Similarly, someone with a visual impairment would be able to buy a talking mobile phone VAT-free, but not a big-button phone for home use. These anomalies should be removed to avoid VAT becoming an additional burden on disabled people.

Comparison of UK law with EU directives

The report’s authors, PricewaterhouseCoopers LLP, have commented that there are obvious areas where VAT relief could be extended in line with the EU Directives, although on paper UK legislation may seem to allow a wider scope for VAT relief than in many other EU states. 
 
Administration of the reliefs

The report also looks at how difficult it is for disabled people to get information about VAT reliefs and then obtain them.  There are a number of obstacles at present and the report calls for these to be removed or redesigned so that the whole process is made far easier, and VAT is prevented from being an additional and unnecessary burden to disabled people.

For more detail on the recommendations in the report, and for a link to the report itself, go to VAT and disabled people - the case for removing the barriers  

Other useful links

PricewaterhouseCoopers LLP   
The Nuffield Foundation