SCHEDULES

SCHEDULE 8 Zero-rating

Part II The Groups

Group 12— Drugs, medicines, aids for the handicapped, etc.

14

The letting on hire of a motor vehicle for a period of not less than 3 years to a handicapped person in receipt of a disability living allowance by virtue of entitlement to the mobility component or of mobility supplement where the lessor’s business consists predominantly of the provision of motor vehicles to such persons.