SCHEDULES
SCHEDULE 8 Zero-rating
Part II The Groups
Group 12— Drugs, medicines, aids for the disabled, etc.
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The letting on hire of a motor vehicle for a period of not less than 3 years to a F1disabled person in receipt of a disability living allowance by virtue of entitlement to the mobility componentF2, of a personal independence payment by virtue of entitlement to the mobility component, of an armed forces independence payment F3, of mobility F4supplement, of disability assistance for children and young people by virtue of entitlement to the mobility component F5or of disability assistance for working age people by virtue of entitlement to the mobility component where the lessor’s business consists predominantly of the provision of motor vehicles to such persons.