The Value Added Tax (Reduced Rate) Order 2007

4.  In Part 2, insert at the end—

“GROUP 10 – INSTALLATION OF MOBILITY AIDS FOR THE ELDERLY

ITEM NO.

1.   The supply of services of installing mobility aids for use in domestic accommodation by a person who, at the time of the supply, is aged 60 or over.

2.   The supply of mobility aids by a person installing them for use in domestic accommodation by a person who, at the time of the supply, is aged 60 or over.

• NOTES:

• Meaning of “mobility aids”

1.   For the purposes of this Group “mobility aids” means any of the following—

(a) grab rails;

(b) ramps;

(c) stair lifts;

(d) bath lifts;

(e) built-in shower seats or showers containing built-in shower seats;

(f) walk-in baths fitted with sealable doors.

Meaning of “domestic accommodation”

2.   For the purposes of this Group “domestic accommodation” means a building, or part of a building, that consists of a dwelling or a number of dwellings.”.