Lifts – see also Chair lifts; Hoists and lifters; Stair lifts Designed for handicapped persons, zero-ratingGenerallyCommentary – VAT Reporter ¶50-345 ; VAT Reporter ¶50-420 Supply to eligible bodiesCommentary – VAT Reporter ¶50-495 GenerallyCommentary – 3.7 Installation in educational institutions pre-2004Commentary – VAT Reporter ¶50-420 Plant and machinery allowancesCommentary – Tax Reporter ¶246-070 HMRC Guidance – CA21190 ; CA21230 ; CA22010 Case Law – Lupton (H.M. Inspector of Taxes) v. Cadogan Gardens Development Ltd. Carlton Tower Ltd. v. Moore (H.M. Inspector of Taxes) Carlton Tower Ltd. v. Commissioners of Inland Revenue ; Macsaga Investment Co. Ltd. v. Lupton (H.M. Inspector of Taxes) ; Schofield (H.M. Inspector of Taxes) v. R.&H. Hall Ltd.