– see also Disabled persons

Adaptation, repair and maintenance

Commentary – Indirect Tax Reporter ¶50-410

Adapted boats

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 2(i), Note (5D), (5E)

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

Commentary – Indirect Tax Reporter ¶50-370

Alarm systems

Control centres

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 20

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 19

Alterations to improve access and mobility

Commentary – Indirect Tax Reporter ¶50-420

Buses with special facilities

Legislation/Regulatory – ESC 3.12

Charities providing care and supplying goods

Legislation/Regulatory – ESC 3.24

Chronically sick or disabled

Commentary – Indirect Tax Reporter ¶50-350

Community transport vehicles

Commentary – Indirect Tax Reporter ¶52-420

Construction of ramps or widening doorways or passages

Charities

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 9, 13

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 8, 13

Designed solely for use by a handicapped person

Air baths

Commentary – Indirect Tax Reporter ¶50-375

Air conditioning

Commentary – Indirect Tax Reporter ¶50-375

Anti-allergen relief products

Commentary – Indirect Tax Reporter ¶50-375

Beds

Commentary – Indirect Tax Reporter ¶50-375

Central heating system

Commentary – Indirect Tax Reporter ¶50-375

Chairs

Commentary – Indirect Tax Reporter ¶50-375

Computer systems

Commentary – Indirect Tax Reporter ¶50-375

Hydrotherapy pool

Commentary – Indirect Tax Reporter ¶50-345 ; Indirect Tax Reporter ¶50-375

Meaning

Commentary – Indirect Tax Reporter ¶50-375

Radiator and pipe covers

Commentary – Indirect Tax Reporter ¶50-375

Security holder for disabled badge

Commentary – Indirect Tax Reporter ¶50-375

Transcutaneous electrical nerve stimulators (TENS) machines

Commentary – Indirect Tax Reporter ¶50-375

Vehicle shelter

Commentary – Indirect Tax Reporter ¶50-375

Writing boards

Commentary – Indirect Tax Reporter ¶50-375

Designed solely for use by handicapped persons

Adjustable beds

Case Law – Niagara Holdings Ltd. [1995] BVC 564

Aircraft

Case Law – Revenue and Customs Commissioners v British Disabled Flying Association. [2013] BVC 1,644

Covered walkways erected at college

Case Law – Portland College. [1993] BVC 827

Electricity generator purchased to power appliances

Case Law – (1985) 2 BVC 205,284

Heating system

Case Law – Cheltenham Old People's Housing Society Ltd. [2005] BVC 2,200

Hospital overbed tables

Case Law – (1983) 1 BVC 1,182

Lift installed at nursing home

Case Law – (1985) 2 BVC 205,314

Disability living allowance/mobility supplement

Disability living allowance, meaning

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, Note (7)

Mobility supplement, meaning

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, Note (7)

Persons receiving, letting on hire of motor vehicle

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 14

Distress alarms

Generally

Commentary – Indirect Tax Reporter ¶50-420

Local authorities supplying

Commentary – Indirect Tax Reporter ¶51-840

Domestic or personal use

Application of 1 January 1998 amendments

Commentary – Indirect Tax Reporter ¶50-355

Items excluded from zero-rating

Commentary – Indirect Tax Reporter ¶50-345

Meaning

Commentary – Indirect Tax Reporter ¶50-355

Recipient of supply

Commentary – Indirect Tax Reporter ¶50-345

Specific items

Commentary – Indirect Tax Reporter ¶50-345

Goods and services to aid

Imported, rate of VAT

Commentary – Indirect Tax Reporter ¶63-750(1)

Zero-rating and relevant certificates and declarations

Commentary – Indirect Tax Reporter ¶50-340
HMRC Guidance – Notice 701/7

Handicapped, meaning

Commentary – Indirect Tax Reporter ¶50-525
Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, Note (3), Grp. 15, Note (5)

Importation of goods by charities

Legislation/Regulatory – SI 1984/746 art. 5-8, Sch. 2, Grp. 6

Incontinence products

Commentary – Indirect Tax Reporter ¶50-355
Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, Note (5D)

Installation of equipment or appliances

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 7

Installation of lift

Charities providing permanent or temporary residence or day-centre

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 17, 18

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 16, 18

Letting on hire

Commentary – Indirect Tax Reporter ¶50-400

Letting on hire of motor vehicle

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 14

Sale following period of letting

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 15

Meaning

Commentary – Indirect Tax Reporter ¶23-125 ; Indirect Tax Reporter ¶50-350
Legislation/Regulatory – FA94 Sch. 7A, para. 3(4)(a)

Motor vehicles, non-taxable insurance contracts

Legislation/Regulatory – FA94 Sch. 7A, para. 3

Person, meaning

Commentary – Indirect Tax Reporter ¶50-390

Relevant institution, meaning

Commentary – Indirect Tax Reporter ¶50-395

Repair or maintenance of goods

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 5, 6

Services of adapting goods

Charities

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 4, 6

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 3, 6

Severe abnormality, meaning

Commentary – Indirect Tax Reporter ¶50-365

Specific items supplied to charities

Commentary – Indirect Tax Reporter ¶50-360

Supply for domestic or personal use

Adapted boats

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 2(i), Note (5D), (5E)

Adapted motor vehicles

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 2(f), Note (5D), (5E)

Adjustable beds

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 2(b), Note (5D), (5E)

Chair or stair lifts

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 2(d), Note (5D), (5E)

Domestic or personal use, meaning

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, Note (5B), (5C)

Hoists and lifters

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 2(e), Note (5D), (5E)

Medical or surgical appliances

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 2(a), Note (5D), (5E)

Other equipment and appliances

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 2(g), Note (5D), (5E)

Parts and accessories

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 2(h), Note (5D), (5E)

Qualifying motor vehicle defined

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, Note (5L)

Sanitary appliances

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 2(c), Note (5D), (5E)

Supply of qualifying motor vehicle

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 2A

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

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 10, 13

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

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 11, 13

Residential accommodation, meaning

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, Note (5J)

Washroom, meaning

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, Note (5K)

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

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

Talking books

Commentary – Indirect Tax Reporter ¶50-320
Legislation/Regulatory – VATA94 Sch. 8, Grp. 4

Transport

Adapted aircraft

Commentary – Indirect Tax Reporter ¶22-275

Boats

Commentary – Indirect Tax Reporter ¶50-385

Community transport vehicles

Commentary – Indirect Tax Reporter ¶52-420

Hire of motor vehicles

Commentary – Indirect Tax Reporter ¶50-385

Invalid wheelchairs and carriages

Commentary – Indirect Tax Reporter ¶50-385

Qualifying motor vehicles

Commentary – Indirect Tax Reporter ¶50-385

Sale of vehicles let to the handicapped

Commentary – Indirect Tax Reporter ¶50-385

Stopping abuse of zero-rating

Commentary – Indirect Tax Reporter ¶50-385

Vehicles adapted for, input tax

Commentary – Indirect Tax Reporter ¶18-570

Welfare advice or information

– see Welfare advice or information

Wheelchairs and carriages and parts and accessories

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, Note (5C), (5F), (5G), (5H)

Zero-rating

Construction of bedroom extension

Case Law – Cannings-Knight. [1995] BVC 549

Incontinence products for residents of private nursing homes

Case Law – Express Medicare Ltd. [2001] BVC 2,152

Installation of hydrotherapy pool and residential unit radiator system

Case Law – Boys' and Girls' Welfare Society. [1998] BVC 2,070

Materials used in construction services

Case Law – Flather. [1995] BVC 780

Zero-rating certificates

Commentary – Indirect Tax Reporter ¶50-340 ; Indirect Tax Reporter ¶50-430
HMRC Guidance – Notice 701/7