Zero-rating applies to supplies made (1) to a handicapped person for domestic or his personal use or (2) to a charity for making available to handicapped persons by sale or otherwise for domestic or their personal use, of:

(1)medical or surgical appliances designed solely for the relief of severe abnormality or injury, e.g. clothing, footwear and wigs (e.g. supplied during illness to mask hair loss) and medical appliances, such as artificial limbs and pacemakers (VATA 1994, Sch. 8, Grp. 12, item 2(a)). Clothing includes mastectomy bras and mastectomy swimwear (HMRC Relief for Disabled People Manual at VRDP 15000 www.gov.uk/hmrc-internal-manuals/vat-relief-for-disabled-people/vrdp15000);

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