SCHEDULES
SCHEDULE 5 Zero-Rating
Group 14—Drugs, Medicines, Aids for the Handicapped, etc.
F210B
The supply to a charity of a service of providing, extending or adapting a washroom or lavatory for use by handicapped persons in a building, or any part of a building, used principally by a charity for charitable purposes where such provision, extension or adaptation is necessary to facilitate the use of the washroom or lavatory by handicapped persons.