Item No.
1The supply of any goods dispensed, by a person registered in the register of pharmaceutical chemists kept under the M1Pharmacy Act 1954 or the M2Pharmacy (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;
[F1(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 five 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.
Textual Amendments
F1Sch. 5 Group 14 Item 2(f) substituted by S.I. 1984/489, art. 4
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 F2handicapped person to whom the goods are to be made available, by sale or otherwise, by the charity.
Textual Amendments
F2Word repealed by S.I. 1984/489, art. 5
[F35The supply to a handicapped person or to a charity of a service of repair or maintenance of any goods specified in item 2, 6, 15 or 16 and supplied as described in that item.]
Textual Amendments
F3Sch. 5 Group 14 Item 5 substituted by S.I. 1986/530, art. 3(a)
6The supply of goods in connection with a supply described in item 3, 4 or 5.
[F47The 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.]
Textual Amendments
F4Items 7–11 added by S.I. 1984/489, art. 6
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.
[F510The 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.]
Textual Amendments
F5Item 10 substituted by S.I. 1986/530, art. 3(b)
[F610AThe 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.]
Textual Amendments
F6Item 10A inserted by S.I. 1987/437, art. 2(1)
Yn ddilys o 01/04/1992
[F710BThe 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.]
Textual Amendments
F7Item 10B added (1.4.1992) by S.I. 1992/628, art. 4(b).
[F811The supply of goods in connection with a supply described in items 8, 9, 10 or 10A]
Textual Amendments
F8Item 11 substituted by S.I.1987/437, art. 2(2)
[F912The letting on hire of a motor vehicle for a period of not less than three years to a handicapped person in receipt of a mobility allowance or mobility supplement where the lessor’s business consists predominantly of the provision of motor vehicles to such persons.]
Textual Amendments
F9Item 12 added by S.I. 1984/959, art. 2(a)
Yn ddilys o 29/12/1992
[F1012AThe sale of a motor vehicle which had been let on hire in the circumstances described in item 12, where such sale constitutes the first supply of the vehicle after the end of the period of such letting.]
Textual Amendments
F10Sch. 5 Group 14 Item 12A inserted (29.12.1992) by S.I. 1992/3065, art.2.
[F1113The 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.]
Textual Amendments
F11Items 13–17 added by S.I. 1986/530, art. 3(c)
14The 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.
15The supply of goods in connection with a supply described in item 13 or 14.
16The 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.
17The supply of services necessarily performed by a control centre in receiving and responding to calls from an alarm system specified in item 16.
Notes:
(1)Section 16(3) of this Act 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 imported 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 M3Medical 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.
[F12(6)Item 12 applies only-
(a)where the vehicle is unused at the commencement of the period of letting;
(b)where the consideration for the letting consists wholly or partly of sums paid to the lessor by the [F13Department of Social Security][F14or the Ministry of Defence]on behalf of the lessee in respect of the mobility allowance or mobility supplement to which he is entitled; and
(c)to contracts of hire entered into on or after 1st September 1984.
(7)In item 12 “mobility allowance” is a mobility allowance within the meaning of section 37A of the Social Security Act 1975 or section 37A of the Social Security (Northern Ireland) Act 1975; and “mobility supplement” is a mobility supplement within the meaning of article 26A of the Naval, Military and Air Forces etc. (Disablement and Death) Service Penions Order 1983 [F15, article 25A of the Personal Injuries (Civilians) Scheme 1983, article 3 of the Motor Vehicles (Exemption from Vehicles Excise Duty) (Northern Ireland) Order 1985.]]
[F16(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 16 or 17, 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
F12Notes (6) and (7) added by S.I. 1984/959, art. 2(b)
F13Words substituted by S.I. 1988/1843, art. 5(4), Sch. 3 para. 4(b)
F14Words inserted by S.I. 1985/919, art. 3(a)
F15Words substituted by S.I. 1985/919, art. 3(b)
F16Notes (8) and (9) added by S.I. 1986/530, art. 3(d)
Marginal Citations