Adaptation, repair and maintenance

Adapted boats


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

Alarm systems

Control centres


Alterations to improve access and mobility

Chronically sick or disabled

Community transport vehicles

Construction of ramps or widening doorways or passages



Designed solely for use by a handicapped person

Air baths

Air conditioning

Anti-allergen relief products


Central heating system


Computer systems

Hydrotherapy pool


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


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


Local authorities supplying

Domestic or personal use

Application of 1 January 1998 amendments

Items excluded from zero-rating


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


Letting on hire

Letting on hire of motor vehicle


Sale following period of letting


Motor vehicles, non-taxable insurance contracts

Person, meaning

Relevant institution, meaning

Repair or maintenance of goods

Services of adapting goods



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


Residential accommodation, meaning

Washroom, meaning

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

Talking books


Adapted aircraft


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


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