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.