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HMRC internal manual

VAT Health

From
HM Revenue & Customs
Updated
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The services of the medical and paramedical professions: opticians: other supplies - appliances for the visually impaired

Certain low vision aids may be zero-rated under item 2 (a) or (g) of Group 12 of Schedule 8 when supplied to a disabled person. To qualify for zero-rating, a low vision aid must be identified as such on the prescription and will normally take the form of a custom-made pair of spectacles. The patient must be visually impaired or severely visually impaired (formerly known as partially sighted or blind). Other appliances designed solely for use by visually impaired people, such as artificial eyes and ptosis props are also zero-rated when supplied to the disabled person or to a charity which makes them available for the disabled person’s use.