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Regulations have been laid before Parliament, which add to the list in VATA 1994, Schedule 7A, items which qualify for the reduced rate of VAT.

From 1 July 2007, the reduced five per cent rate of VAT applies to the installation of mobility aids for the elderly and related supplies of the mobility aids themselves. It is hoped that this reduction will make such services and products cheaper, thus enabling more elderly people to continue to live independently in their own homes or with relatives.

In addition, for a period of one year only commencing on 1 July 2007, smoking cessation products (patches, gum and such like) will also qualify for the reduced five per cent rate of VAT. This reduction coincides with the introduction of smoke free legislation which also comes into effect in England on 1 July 2007. Scotland, Wales and Northern Ireland already have a ban on smoking in public places and the reduced rate will also apply there.

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The Value Added Tax (Reduced Rate) Order 2007 (SI 2007/1601)