– see also Disabled persons

Adaptation, repair and maintenance

Adapted boats

Generally

Adjustable beds, hoists or lifters, etc. designed for use by invalids

Alarm systems

Control centres

Generally

Alterations to improve access and mobility

Buses with special facilities

Charities providing care and supplying goods

Chronically sick or disabled

Community transport vehicles

Construction of ramps or widening doorways or passages

Charities

Generally

Designed solely for use by a handicapped person

Air baths

Air conditioning

Anti-allergen relief products

Beds

Central heating system

Chairs

Computer systems

Hydrotherapy pool

Meaning

Radiator and pipe covers

Security holder for disabled badge

Transcutaneous electrical nerve stimulators (TENS) machines

Vehicle shelter

Writing boards

Designed solely for use by handicapped persons

Adjustable beds

Aircraft

Covered walkways erected at college

Electricity generator purchased to power appliances

Heating system

Hospital overbed tables

Lift installed at nursing home

Disability living allowance/mobility supplement

Disability living allowance, meaning

Mobility supplement, meaning

Persons receiving, letting on hire of motor vehicle

Distress alarms

Generally

Local authorities supplying

Domestic or personal use

Application of 1 January 1998 amendments

Items excluded from zero-rating

Meaning

Recipient of supply

Specific items

Goods and services to aid

Imported, rate of VAT

Zero-rating and relevant certificates and declarations

Handicapped, meaning

Importation of goods by charities

Incontinence products

Installation of equipment or appliances

Installation of lift

Charities providing permanent or temporary residence or day-centre

Generally

Letting on hire

Letting on hire of motor vehicle

Generally

Input tax

Sale following period of letting

Meaning

Motor vehicles, non-taxable insurance contracts

Person, meaning

Relevant institution, meaning

Repair or maintenance of goods

Services of adapting goods

Charities

Generally

Severe abnormality, meaning

Specific items supplied to charities

Supply for domestic or personal use

Adapted boats

Adapted motor vehicles

Adjustable beds

Chair or stair lifts

Domestic or personal use, meaning

Hoists and lifters

Medical or surgical appliances

Other equipment and appliances

Parts and accessories

Qualifying motor vehicle defined

Sanitary appliances

Supply of qualifying motor vehicle

Supply of service of providing, adapting or extending bathroom, washroom or lavatory in private residence

Supply to charity of service of providing, extending or adapting bathroom, washroom or lavatory in residential accommodation/day-centre

Generally

Residential accommodation, meaning

Washroom, meaning

Supply to charity of service of providing, extending or adapting washroom or lavatory

Talking books

Transport

Adapted aircraft

Boats

Community transport vehicles

Hire of motor vehicles

Invalid wheelchairs and carriages

Qualifying motor vehicles

Sale of vehicles let to the handicapped

Stopping abuse of zero-rating

Vehicles adapted for, input tax

Welfare advice or information

Wheelchairs and carriages and parts and accessories

Zero-rating

Construction of bedroom extension

Incontinence products for residents of private nursing homes

Installation of hydrotherapy pool and residential unit radiator system

Materials used in construction services

Zero-rating certificates