Stair lifts
Generally
Commentary –
Royse on Construction Industry Scheme 3.7
Handicapped persons
Generally
Commentary –
Indirect Tax Reporter ¶50-345
Legislation/Regulatory –
VATA94 Sch. 8, Grp. 12, item 2(d), Note (5D), (5E)
Supply to eligible bodies
Commentary –
Indirect Tax Reporter ¶50-495
Installation for elderly, reduced-rating
Legislation/Regulatory –
VATA94 Sch. 7A, Grp. 10