There is no general relief from VAT for handicapped persons, but zero-rating applies to a range of goods and services to aid the ‘handicapped’ and charities supporting them, such as:

(1)disabled access;

(2)bathroom facilities;

(3)emergency alarm systems;

(4)transport; and

(5)aids for the handicapped

(VATA 1994, Sch. 8, Grp. 12).

Although not all goods and services supplied under this relief are made to or paid for by charities, for completeness, the relief as it applies to supplies directly to the handicapped are included in this section.

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