Business tax – notice

VAT Notice 701/7: VAT reliefs for disabled and older people

This notice is for suppliers and explains goods and services for disabled people which are zero rated for VAT and mobility aids for people over 60 which are reduced rated for VAT, and the declaration a supplier should ask for.


This notice cancels and replaces Notice 701/7 (August 2002). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.