Generally

Commentary – 3.7

Handicapped persons

Generally

Commentary – VAT Reporter ¶50-345
Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 2(d), Note (5D), (5E)

Supply to eligible bodies

Commentary – VAT Reporter ¶50-495

Installation for elderly, reduced-rating

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 10