SCHEDULES
F1SCHEDULE 7A CHARGE AT REDUCED RATE
C1Part 2 THE GROUPS
Sch. 7A Pt. 2 modified (30.6.2008) by The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (S.I. 2008/1410), arts. 1-3
F2Group 10 – INSTALLATION OF MOBILITY AIDS FOR THE ELDERLY
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
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.
- a
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.
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