1The supply of any goods dispensed, by a person registered in the register of pharmaceutical chemists kept under the [1954 c. 61.] Pharmacy Act 1954 or the [S.I.1976/1213] Pharmacy (Northern Ireland) Order 1976, on the prescription of a person registered in the register of medical practitioners, the register of medical practitioners with limited registration or the dentists' register.
2The supply to a handicapped person for domestic or his personal use, or to a charity for making available to handicapped persons by sale or otherwise, for domestic or their personal use, of—
(a)medical or surgical appliances designed solely for the relief of a severe abnormality or severe injury;
(b)electrically or mechanically adjustable beds designed for invalids;
(c)commode chairs, commode stools, devices incorporating a bidet jet and warm air drier and frames or other devices for sitting over or rising from a sanitary appliance;
(d)chair lifts or stair lifts designed for use in connection with invalid wheelchairs;
(e)hoists and lifters designed for use by invalids;
(f)motor vehicles designed or substantially and permanently adapted for the carriage of a person in a wheelchair or on a stretcher and of no more than 5 other persons;
(g)equipment and appliances not included in paragraphs (a) to (f) above designed solely for use by a handicapped person;
(h)parts and accessories designed solely for use in or with goods described in paragraphs (a) to (g) above;
(i)boats designed or substantially and permanently adapted for use by handicapped persons.
3The supply to a handicapped person of services of adapting goods to suit his condition.
4The supply to a charity of services of adapting goods to suit the condition of a handicapped person to whom the goods are to be made available, by sale or otherwise, by the charity.
5The supply to a handicapped person or to a charity of a service of repair or maintenance of any goods specified in item 2, 6, 18 or 19 and supplied as described in that item.
6The supply of goods in connection with a supply described in item 3, 4 or 5.
7The supply to a handicapped person or to a charity of services necessarily performed in the installation of equipment or appliances (including parts and accessories therefor) specified in item 2 and supplied as described in that item.
8The supply to a handicapped person of a service of constructing ramps or widening doorways or passages for the purpose of facilitating his entry to or movement within his private residence.
9The supply to a charity of a service described in item 8 for the purpose of facilitating a handicapped person’s entry to or movement within any building.
10The supply to a handicapped person of a service of providing, extending or adapting a bathroom, washroom or lavatory in his private residence where such provision, extension or adaptation is necessary by reason of his condition.
11The supply to a charity of a service of providing, extending or adapting a bathroom, washroom or lavatory for use by handicapped persons in a residential home where such provision, extension or adaptation is necessary by reason of the condition of the handicapped persons.
12The 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.
13The supply of goods in connection with a supply described in items 8, 9, 10 or 11.
14The letting on hire of a motor vehicle for a period of not less than 3 years to a handicapped person in receipt of a disability living allowance by virtue of entitlement to the mobility component or of mobility supplement where the lessor’s business consists predominantly of the provision of motor vehicles to such persons.
15The sale of a motor vehicle which had been let on hire in the circumstances described in item 14, where such sale constitutes the first supply of the vehicle after the end of the period of such letting.
16The supply to a handicapped person of services necessarily performed in the installation of a lift for the purpose of facilitating his movement between floors within his private residence.
17The supply to a charity providing a permanent or temporary residence or day-centre for handicapped persons of services necessarily performed in the installation of a lift for the purpose of facilitating the movement of handicapped persons between floors within that building.
18The supply of goods in connection with a supply described in item 16 or 17.
19The supply to a handicapped person for domestic or his personal use, or to a charity for making available to handicapped persons by sale or otherwise for domestic or their personal use, of an alarm system designed to be capable of operation by a handicapped person, and to enable him to alert directly a specified person or a control centre.
20The supply of services necessarily performed by a control centre in receiving and responding to calls from an alarm system specified in item 19.
(1)Section 30(3) does not apply to goods forming part of a description of supply in item 1, nor to other goods forming part of a description of supply in this Group, except where those other goods are acquired from another member State or imported from a place outside the member States by a handicapped person for domestic or his personal use, or by a charity for making available to handicapped persons, by sale or otherwise, for domestic or their personal use.
(2)For the purposes of item 1 a person who is not registered in the visiting EEC practitioners list in the register of medical practitioners at the time he performs services in an urgent case as mentioned in subsection (3) of section 18 of the [1983 c. 54.] Medical Act 1983 is to be treated as being registered in that list where he is entitled to be registered in accordance with that section.
(3)“Handicapped” means chronically sick or disabled.
(4)Item 2 shall not include hearing aids (except hearing aids designed for the auditory training of deaf children), dentures, spectacles and contact lenses but shall be deemed to include—
(a)clothing, footwear and wigs;
(b)invalid wheelchairs, and invalid carriages other than mechanically propelled vehicles intended or adapted for use on roads; and
(c)renal haemodialysis units, oxygen concentrators, artificial respirators and other similar apparatus.
(5)The supplies described in items 1 and 2 include supplies of services of letting on hire of the goods respectively comprised in those items.
(6)Item 14 applies only—
(a)where the vehicle is unused at the commencement of the period of letting; and
(b)where the consideration for the letting consists wholly or partly of sums paid to the lessor by the Department of Social Security or the Ministry of Defence on behalf of the lessee in respect of the mobility component of the disability living allowance or mobility supplement to which he is entitled.
(7)In item 14—
(a)“disability living allowance” is a disability living allowance within the meaning of section 71 of the [1992 c. 4.] Social Security Contributions and Benefits Act 1992, or section 71 of the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992; and
(b)“mobility supplement” is a mobility supplement within the meaning of Article 26A of the [S.I.1983/883.] Naval, Military and Air Forces etc. (Disablement and Death Service Pensions Order 1983, Article 25A of the [S.I.1983/686.] Personal Injuries (Civilians) Scheme 1983, Article 3 of the [S.I.1985/722.] Motor Vehicles (Exemption from Vehicles Excise Duty) Order 1985 or Article 3 of the [S.I.1985/723.] Motor Vehicles (Exemption from Vehicles Excise Duty) (Northern Ireland) Order 1985.
(8)Where in item 3 or 4 the goods are adapted in accordance with that item prior to their supply to the handicapped person or the charity, an apportionment shall be made to determine the supply of services which falls within item 3 or 4.
(9)In item 19 or 20, a specified person or control centre is a person or centre who or which—
(a)is appointed to receive directly calls activated by an alarm system described in that item, and
(b)retains information about the handicapped person to assist him in the event of illness, injury or similar emergency.