HMRC internal manual

VAT Relief for Disabled People Manual

• From: HM Revenue & Customs
• Published: 10 April 2016
• Updated: 26 May 2021, see all updates

Internal HMRC guidance manual detailing procedural guidance on VAT relief for disabled people

1. VRDP00500

   Data protection
2. VRDP01000

   Introduction
3. VRDP03000

   'Designed solely' equipment: contents
4. VRDP04000

   Definitions and use of terms: contents
5. VRDP05000

   Goods supplied for the use of disabled people [Item 2]: contents
6. VRDP06000

   Adjustable beds [Item 2(b)]: contents
7. VRDP07000

   Air conditioning units: contents
8. VRDP08000

   Alarm call systems [Items 19 and 20]: contents
9. VRDP09000

   Asthma, hay fever and allergy products
10. VRDP10000

    Boats [Item 2(i)]
11. VRDP11000

    Building alterations [Items 8 to 13]: contents
12. VRDP12000

    Carpets
13. VRDP13000

    Chair lifts and stair lifts [Item 2(d)]
14. VRDP14000

    Charity funded equipment
15. VRDP15000

    Clothing, footwear and wigs
16. VRDP16000

    Computer and other electronic devices
17. VRDP17000

    Golf buggies
18. VRDP18000

    Hearing aids and induction loop systems: contents
19. VRDP19000

    Hoists and lifters [Item 2(e)]
20. VRDP20000

    Hydrotherapy pools
21. VRDP21000

    Incontinence products
22. VRDP22000

    Invalid wheelchairs and carriages
23. VRDP23000

    Kitchens
24. VRDP24000

    Lift installation [Items 16 to 18]
25. VRDP25000

    Low surface temperature radiators
26. VRDP26000

    Low vision aids
27. VRDP27000

    Medical and surgical appliances: contents
28. VRDP28000

    Motability
29. VRDP29000

    Motor vehicles [Items 2 (f) and 2A]: contents
30. VRDP30000

    Overbed tables
31. VRDP31000

    Pain relief equipment
32. VRDP32000

    Renal haemodialysis units
33. VRDP33000

    Sanitary devices [Item 2(c)]
34. VRDP34000

    Soft games rooms and observation windows
35. VRDP35000

    Spa baths and walk-in baths
36. VRDP36000

    Walkways
37. VRDP37000

    Writing boards
38. VRDP38000

    Other equipment and appliances designed solely for disabled persons [Item 2(g)]
39. VRDP39000

    Parts and accessories [Item 2(h)]
40. VRDP40000

    Hire of goods
41. VRDP41000

    Repair and maintenance
42. VRDP42000

    Installation services
43. VRDP43000

    Adapting and installing goods
44. VRDP44000

    Eligibility declarations
45. VRDP45000

    Exports and removals from the United Kingdom
46. VRDP46000

    Imports into the United Kingdom and acquisitions from other Member States
47. VRDP47000

    Disabled Students' Allowance
48. VRDP49000

    Links between Group 12 items