Greek MEP Emmanouil Fragkos (ECR) has called on the European Commission to encourage Member States to apply zero or super-reduced VAT rates on assistive technology products for people with disabilities, arguing that such tax treatment would promote social inclusion and equal access.
In a written parliamentary question submitted on 11 June 2026, Fragkos noted a trend among OECD countries toward reducing or zero-rating VAT on disability equipment. He cited the OECD Consumption Tax Trends 2024, which shows around 20 OECD countries apply reduced rates or exemptions. The UK maintains a zero VAT regime for disability-specific products; Malta issued zero VAT guidelines for disability aids in 2024; Spain applies super-reduced rates as low as 4% for some aids; and Belgium, Germany, France, the Netherlands, and South Korea keep reduced VAT on wheelchairs, hearing aids, and assistive medical devices.
Fragkos pointed out that EU Directive 2006/112/EC already allows rates as low as 0% for assistive technology and accessibility equipment, reflecting a shift from treating aids as consumer goods to tools for social inclusion, education, and equal access. He asked the Commission three specific questions: whether it intends to more actively encourage Member States to apply zero or super-reduced VAT rates; whether comparative data supports the results of zero taxation; and whether it is considering issuing guidelines on tax facilitation for assistive technologies, including digital tools and accessibility software.
The question signals Fragkos's push for stronger EU-level coordination on disability tax policy, potentially reducing financial barriers for people with disabilities. The Commission is expected to reply within approximately six weeks, and its answer will indicate whether it plans to take concrete steps or leave the matter to national discretion.
People with disabilities and their families could benefit from lower costs on essential aids. EU Member States would face potential revenue loss but may gain from improved social inclusion. Assistive technology producers might see increased demand if prices drop. Disability advocacy groups would likely welcome the initiative as a step toward accessibility.