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HMRC internal manual

VAT Charities

From
HM Revenue & Customs
Updated
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Medical and scientific equipment (“relevant goods”): Definition of handicapped

The term handicapped which is used in item 5 is explained by Note (5).

(5) “Handicapped” means chronically sick or disabled.
 

You should note that the only time that we refer to “handicapped” now is when quoting directly from the law. In all other matters, such as explanation of the law or in discussing general issues, you should use the general term “disabled” which can also include the chronically sick.