I guess as others have said that there is not the economy of scale but it would be perfectly possible, if there was a government will, to have zero VAT on items specifically designed to support children/adults with SEND.
I know that local authorities used to have specialist toy libraries but suspect they have been part of the council cuts as a result of government austerity policies. Some SEND schools and charities also have toy libraries.
Not fair to have the double whammy of managigng a child's additional needs and having to pay more for toys.
How much do you spend on yourself?