Change VAT rules for assistance dogs

Responsible department: Her Majesty's Treasury

Under current VAT rules assistance dogs are not counted as working dogs. This means that the Scottish owners of assistance dogs such as guide dogs and hearing dogs are required to pay £120,967 a year in VAT. Linda Fabiani MSP is looking to have the rules changed on this so that the owners of assistance dogs in the UK are not required to pay VAT to feed their dogs.