Taxation measures to support people with disabilities in the EU
European Parliamentary Research Service briefing (Pieter Baert, December 2024) for the FISC subcommittee hearing on tax and disability. In 2021, EU Member States allocated €300 billion in social benefits to people with disabilities. It compares disability tax credits, exemptions and reduced VAT across Member States, and notes that fear of steep benefit cuts on taking up work deters people with disabilities from joining the labour market.
2024 Ageing Report. Economic & Budgetary Projections for the EU Member States (2022-2070)
The European Commission (DG ECFIN) and the Economic Policy Committee's 2024 Ageing Report (Institutional Paper 279, April 2024) projects public spending on pensions, health, long-term care and education to 2070, with disability pensions as a separate scheme. EU spending on disability pensions is projected to stay at 0.8% of GDP from 2022 to 2070; Lithuania (+0.7 pps) and Slovakia (+0.6 pps) rise most, Croatia falls (−0.9 pps).