Zero-rating for handicapped persons often requires the goods or services to be used for ‘domestic or personal use’ only. Thus, the goods or services must not be used for business purposes and a wide range of people must not use them (Notice 701/7/2002, para. 3.5). For example, zero-rating does not apply to a lift that is installed for disabled persons where it is available for general use rather than being restricted to use by the disabled.

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