LON (93/407)

No. 11,400

Decision given 5 November 1993.

Zero-rating – Aids for the handicapped – Supplies for domestic or personal use – Adjustable beds – Whether designed for invalids – Value Added Tax Act 1983, Sch. 5, Grp. 14, item 2.

  The issue was whether adjustable beds manufactured by the appellant for nursing homes and domestic care were ‘electrically or mechanically adjustable beds designed for invalids’ supplied to a handicapped person for domestic or personal use and so entitled to zero-rating.

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