Value Added Tax Act 1994

2U.K.The 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 [F111] 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.

Textual Amendments

F1Word in Sch. 8 Pt. II Group 12 item 2(f) substituted (1.4.2001 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2001/754, art. 2