No. 18,795.

Decision given on 8 October 2004 by Mr Sadler (Chairman).

Zero-rating – Charity – Installation of new heating system in residential care home for the elderly – Whether supply to a charity for making available to handicapped persons for their use of equipment designed solely for use by a handicapped person – Whether supply to a charity of services of adapting goods to suit the condition of handicapped persons – Whether supply to a charity of a service of adapting a bathroom for use by a handicapped person – Value Added Tax Act 1994, Sch. 8, Grp. 12, items 2(g), 2(h), 4, 6, 7, 11 and 13.

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