SCHEDULES

SCHEDULE 8 Zero-rating

Part II The Groups

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

2

The supply to a handicapped person for domestic or his personal use, or to a charity for making available to handicapped persons by sale or otherwise, for domestic or their personal use, of—

a

medical or surgical appliances designed solely for the relief of a severe abnormality or severe injury;

b

electrically or mechanically adjustable beds designed for invalids;

c

commode chairs, commode stools, devices incorporating a bidet jet and warm air drier and frames or other devices for sitting over or rising from a sanitary appliance;

d

chair lifts or stair lifts designed for use in connection with invalid wheelchairs;

e

hoists and lifters designed for use by invalids;

f

motor vehicles designed or substantially and permanently adapted for the carriage of a person in a wheelchair or on a stretcher and of no more than F111 other persons;

g

equipment and appliances not included in paragraphs (a) to (f) above designed solely for use by a handicapped person;

h

parts and accessories designed solely for use in or with goods described in paragraphs (a) to (g) above;

i

boats designed or substantially and permanently adapted for use by handicapped persons.