Find out about which goods and services for disabled people and people aged 60 or over that you should apply zero or reduced rate VAT.

1. Overview

1.1 What this notice is about

This notice explains:

which goods and services for:

disabled people are zero-rated for VAT

older people are reduced-rated for VAT

the declaration your customer should give to you

Information is also available about computer devices and other electronic devices that are sold as part of an assistive technology system.

1.2 Who should read this notice

Use this notice if you supply:

goods and services to:

disabled people

charities which serve the needs of disabled people

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