– see also Sanitary ware

Generally

Commentary – 3.9

Handicapped person's private residence, zero-rating

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 10-12

Handicapped persons, provision, extension or adaptation

Commentary – Indirect Tax Reporter ¶50-420
HMRC Guidance – Notice 701/7

Mobility aids installed for elderly, reduced-rating

Legislation/Regulatory – HMRCBrf 47/2007 ; VATA94 Sch. 7A, Grp. 10