SCHEDULES

F1SCHEDULE 7A CHARGE AT REDUCED RATE

Annotations:
Amendments (Textual)
F1

Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1

C1Part 2 THE GROUPS

Annotations:
Modifications etc. (not altering text)

F2Group 10 – INSTALLATION OF MOBILITY AIDS FOR THE ELDERLY

Annotations:
Amendments (Textual)
F2

Sch. 7A Pt. 2 Group 10 inserted (1.7.2007 with effect in relation to supplies made on or after that date) by The Value Added Tax (Reduced Rate) Order 2007 (S.I. 2007/1601), arts. 1(1)(2), 4

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. 1

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

    1. a

      grab rails;

    2. b

      ramps;

    3. c

      stair lifts;

    4. d

      bath lifts;

    5. e

      built-in shower seats or showers containing built-in shower seats;

    6. f

      walk-in baths fitted with sealable doors.

Meaning of “domestic accommodation”

  1. 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.