What the VAT Campaign Has Shown Us in 2025 - Reflections from Dr Liz Dennis

This year has seen a renewed and substantial increase in our VAT campaign. We have, in the course of the year, met with a number of local MPs from our regions and discussed with them this issue, including Rachel Gilmour, Caroline Voaden, Steve Race, Sir Mel Stride, Andy McNae, Steve Darling and Sir Ashley Fox.

Caroline Voaden was actively engaged with us earlier this year, leading a House of Commons debate on dementia in which she directly highlighted our VAT concerns. The debate was well attended, with MPs from all sides speaking passionately about their experiences, both personal and those of their constituents, of the challenges of living with dementia. However, despite the widespread consensus that the current situation is inadequate, no action has followed. Those present at the debate are the very people with the power to drive change, yet, to date, that power has not been used.

Caroline Voaden MP and Dr Liz Dennis

As Caroline highlighted during the debate: “While the Government is facing mounting pressures from all sides to find additional funding, it is worth noting that investing in community-based projects is a fraction of the cost of the NHS, yet the impact is transformational, benefiting families across the country and ultimately saving money.”

There is no cure for dementia, and, according to the Alzheimer’s Society, drawing on data from the Office for National Statistics and the World Health Organization, dementia was the leading cause of death in the UK in 2024. It is, therefore, difficult to understand why those with the power to make a tangible difference so often limit their response to lamenting its devastating impact. While there is no cure, there are environments that can stabilise and, in many cases, improve symptoms without relying on costly drugs and their associated side effects. Meaningful day care, such as that provided by The Filo Project, clearly demonstrates this impact. Importantly, these benefits are available now, improving lives today rather than waiting decades for future solutions.

In the course of our campaigning year, we have been privileged to work with one of our clients, Dr Avril Staunton, and her husband, Dr Michael Staunton. On a particularly freezing day in London in November, they travelled up from Somerset to join us in delivering an open letter (with more than 200 signatories) to the Treasury ahead of the Budget. 

We are deeply moved by their commitment and generosity of spirit in the face of significant challenges. Their love, resilience, and dedication to one another are truly inspiring. Both Avril and Michael feel strongly about advocating for people who may no longer be able to speak up for themselves or perhaps just currently lack the confidence or energy to do so.

Michael has eloquently described how caring responsibilities can narrow a carer’s world, and how vital services like The Filo Project help to restore connection, vitality, and dignity for both the person living with dementia and those who love and care for them. Michael and Avril value the privacy, warmth, and genuine relationships at the heart of The Filo Project’s model, where support is rooted in friendship. Their voices have been a powerful and meaningful part of our campaign.

We have been campaigning on this issue for seven years, and every time we communicate with government departments, the response is the same: they emphasise the substantial investments in research while ignoring our questions about the legitimacy of the VAT imposition. Indeed, a spokesperson for the government responding to our recent campaign activity said, ‘we are putting Britain at the forefront of transforming treatment for dementia through continuing to fund high-quality research into the disease ensuring new clinically and cost-effective treatments are rolled out in a safe and timely way.’ 

If effective non-clinical treatments exist today, why not invest in them as well? Why should people living with dementia have to wait for a distant, uncertain scientific breakthrough when support that works is already available?

Frustratingly, in the course of our interactions with MPs, we have learned that many do not fully understand the role Community Interest Companies (CICs) play in the third sector, nor the specific nuance that requires us to charge 20% VAT on a vital service. We believe insufficient attention has been paid by those in or close to government to the specific realities of operating as a CIC. Yet only a small change, namely inclusion in an existing VAT exemptions list, would make a significant difference to the lives of the people we support. 

Although we haven’t yet achieved the result we wanted in 2025, we will continue into the new year to vigorously push for this change, which ultimately is motivated by a deep sense of injustice. 

By Dr Liz Dennis