In this section, we provide information and guidance about other tax and related benefit issues relevant to disabled people. 

In particular, we provide information on the following areas:

  • Help for employees – we explain some of the tax related rules to support and encourage disabled people with work.
  • Help for employers – we cover things that it may be useful for someone employing a disabled person to understand.
  • Apprenticeships – the number of disabled people in apprenticeships is rising fast – here we look at apprenticeships in more detail.
  • VAT reliefs for disabled and older people – we look at ways that the costs of services and goods, such as mobility aids, can sometimes be lower for disabled people. 
  • Trusts for disabled people – here we give you guidance on these special trusts and who can take advantage of them. We also give an update on some recent changes.
  • Agency workers – if you do not want to arrange a personal assistant yourself but still want someone to help you live independently at home, another option could be to use an agency to provide you with a worker. There are some important things to be aware of if you are using an agency and we give you an overview here.
  • Contacting HMRC if you have specific needs – there may be circumstances in which you may need to make contact with HMRC and here we offer some tips.

Tax matters generally can be complicated, and the special rules for disabled people are even more so. If you do not think we have covered what you wanted to know, or would like to tell us of your experiences so we might learn and try and get things changed, please do contact The Low Incomes Tax Reform Group (LITRG), who have created this site. For further information about LITRG see our ‘About this site’ section.

At the end of this section we tell you about the guidance on other tax topics that you can find on the main LITRG website, which you may also find helpful.