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.

(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 [F2 ,1A] 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 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 Words in Sch. 8 Group 12 Note (5) inserted (1.4.1995) by S.I. 1995/652, art. 5

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.