Handicapped 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
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