As we have heard, amendments 26 and 27 require both that before the rate increase takes effect the Chancellor must produce a review of existing reliefs for disabled people and that the VAT rate for standard- rated goods that are intended to alleviate disability remains at 17.5%.
I congratulate Owen Smith on the manner in which he has set out his points; he obviously brings a great deal of expertise to this issue. I am also grateful to the shadow Chief Secretary, Mr Byrne, for amendment 47, which, as he says, requires the Government to produce a report on the impact on standard-rated goods for disabled people.
A number of concerns have been raised about the impact of the VAT increase on disabled people. The disabled will also face the increase in the standard rate of VAT, of course. As we have heard, however, and as Members will be aware, much of what such people need in respect of their disability-including medical and surgical appliances, chair or stair lifts, adjustable beds, adaptations to bathrooms and adapted vehicles-is zero rated and will remain so.