Value Added Tax Act 1994

Notes: U.K.

(1) Section 30(3) does not apply to goods forming part of a description of supply in item 1 [F1 or item 1A], 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 M1 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.

[F2 (2A) In items 1 and 1A, “qualifying goods” means any goods designed or adapted for use in connection with any medical or surgical treatment except—

(a) hearing aids;

(b) dentures; and

(c) spectacles and contact lenses.]

(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 F3 . . .; and

(c) renal haemodialysis units, oxygen concentrators, artificial respirators and other similar apparatus.

(5) The supplies described in items 1 [F4 ,1A] and 2 include supplies of services of letting on hire of the goods respectively comprised in those items.

[F5 (5A) In item 1 the reference to personal use does not include any use which is, or involves, a use by or in relation to an individual while that individual, for the purposes of being provided (whether or not by the person making the supply) with medical or surgical treatment, or with any form of care—

(a) is an in-patient or resident in a relevant institution which is a hospital or nursing home; or

(b) is attending at the premises of a relevant institution which is a hospital or nursing home.

(5B) Subject to Notes (5C) and (5D), in item 2 the reference to domestic or personal use does not include any use which is, or involves, a use by or in relation to a handicapped person while that person, for the purposes of being provided (whether or not by the person making the supply) with medical or surgical treatment, or with any form of care—

(a) is an in-patient or resident in a relevant institution; or

(b) is attending at the premises of a relevant institution.

(5C) Note (5B) does not apply for the purpose of determining whether any of the following supplies falls within item 2, that is to say—

(a) a supply to a charity;

(b) a supply by a person mentioned in any of paragraphs (a) to (g) of Note (5H) of an invalid wheelchair or invalid carriage;

(c) a supply by a person so mentioned of any parts or accessories designed solely for use in or with an invalid wheelchair or invalid carriage.

(5D) Note (5B) applies for the purpose of determining whether a supply of goods by a person not mentioned in any of paragraphs (a) to (g) of Note (5H) falls within item 2 only if those goods are—

(a) goods falling within paragraph (a) of that item;

(b) incontinence products and wound dressings; or

(c) parts and accessories designed solely for use in or with goods falling within paragraph (a) of this Note.

(5E) Subject to Note (5F), item 2 does not include—

(a) a supply made in accordance with any agreement, arrangement or understanding (whether or not legally enforceable) to which any of the persons mentioned in paragraphs (a) to (g) of Note (5H) is or has been a party otherwise than as the supplier; or

(b) any supply the whole or any part of the consideration for which is provided (whether directly or indirectly) by a person so mentioned.

(5F) A supply to a handicapped person of an invalid wheelchair or invalid carriage is excluded from item 2 by Note (5E) only if—

(a) that Note applies in relation to that supply by reference to a person falling within paragraph (g) of Note (5H); or

(b) the whole of the consideration for the supply is provided (whether directly or indirectly) by a person falling within any of paragraphs (a) to (f) of Note (5H).

(5G) In Notes (4), (5C) and (5F), the references to an invalid wheelchair and to an invalid carriage do not include references to any mechanically propelled vehicle which is intended or adapted for use on roads.

(5H) The persons referred to in Notes (5C) to (5F) are—

(a) a Health Authority or Special Health Authority in England and Wales;

(b) a Health Board or Special Health Board in Scotland;

(c) a Health and Social Services Board in Northern Ireland;

(d) the Common Services Agency for the Scottish Health Service, the Northern Ireland Central Services Agency for Health and Social Services and the Isle of Man Health Services Board;

(e) a National Health Service trust established under Part I of the National Health Service and Community Care Act 1990 F6 or the National Health Service (Scotland) Act 1978 F7 ;

(f) a Health and Social Services trust established under Article 10 of the Health and Personal Social Services (Northern Ireland) Order 1991 F8 ; or

(g) any person not falling within any of paragraphs (a) to (f) above who is engaged in the carrying on of any activity in respect of which a relevant institution is required to be approved, licensed or registered or as the case may be, would be so required if not exempt.

(5I) In Notes (5A), (5B) and (5H), “relevant institution” means any institution (whether a hospital, nursing home or other institution) which provides care or medical or surgical treatment and is either—

(a) approved, licensed or registered in accordance with the provisions of any enactment or Northern Ireland legislation; or

(b) exempted by or under the provisions of any enactment or Northern Ireland legislation from any requirement to be approved, licensed or registered;,

and in this Note the references to the provisions of any enactment or Northern Ireland legislation include references only to provisions which, so far as relating to England, Wales, Scotland or Northern Ireland, have the same effect in every locality within that part of the United Kingdom.]

(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 M2 Social Security Contributions and Benefits Act 1992, or section 71 of the M3 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 M4 Naval, Military and Air Forces etc. (Disablement and Death Service Pensions Order 1983, Article 25A of the M5 Personal Injuries (Civilians) Scheme 1983, Article 3 of the M6 Motor Vehicles (Exemption from Vehicles Excise Duty) Order 1985 or Article 3 of the M7 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.

Textual Amendments

F1 Words in Sch. 8 Group 12 Note (1) inserted (1.4.1995) by S.I. 1995/652, art. 4

F2 Sch. 8 Group 12 Note (2A) inserted (1.1.1998) by S.I. 1998/2744, art. 5

F3 Words in Sch. 8 Group 12 Note (4)(b) deleted (1.1.1998) by S.I. 1997/2744, arts. 1, 6

F4 Words in Sch. 8 Group 12 Note (5) inserted (1.4.1995) by S.I. 1995/652, art. 5

F5 Sch. 8 Group 12 Notes (5A)-(5I) inserted (1.1.1998) by S.I. 1997/2744, arts. 1, 7

F6 1990 c.19.

F7 1978 c.29.

F8 S.I. 1991/194 (N.I.1).

Marginal Citations

M1 1983 c. 54.

M2 1992 c. 4.

M3 1992 c. 7.

M4 S.I.1983/883.

M5 S.I.1983/686.

M6 S.I.1985/722.

M7 S.I.1985/723.