HMRC internal manual

VAT Relief for Disabled People Manual

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

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

  1. VRDP01000
  2. VRDP03000
    'Designed solely' equipment: contents
  3. VRDP04000
    Definitions and use of terms: contents
  4. VRDP05000
    Goods supplied for the use of disabled people [Item 2]: contents
  5. VRDP06000
    Adjustable beds [Item 2(b)]: contents
  6. VRDP07000
    Air conditioning units: contents
  7. VRDP08000
    Alarm call systems [Items 19 and 20]: contents
  8. VRDP09000
    Asthma, hay fever and allergy products
  9. VRDP10000
    Boats [Item 2(i)]
  10. VRDP11000
    Building alterations [Items 8 to 13]: contents
  11. VRDP12000
  12. VRDP13000
    Chair lifts and stair lifts [Item 2(d)]
  13. VRDP14000
    Charity funded equipment
  14. VRDP15000
    Clothing, footwear and wigs
  15. VRDP16000
    Computer and other electronic devices
  16. VRDP17000
    Golf buggies
  17. VRDP18000
    Hearing aids and induction loop systems: contents
  18. VRDP19000
    Hoists and lifters [Item 2(e)]
  19. VRDP20000
    Hydrotherapy pools
  20. VRDP21000
    Incontinence products
  21. VRDP22000
    Invalid wheelchairs and carriages
  22. VRDP23000
  23. VRDP24000
    Lift installation [Items 16 to 18]
  24. VRDP25000
    Low surface temperature radiators
  25. VRDP26000
    Low vision aids
  26. VRDP27000
    Medical and surgical appliances: contents
  27. VRDP28000
  28. VRDP29000
    Motor vehicles [Items 2 (f) and 2A]: contents
  29. VRDP30000
    Overbed tables
  30. VRDP31000
    Pain relief equipment
  31. VRDP32000
    Renal haemodialysis units
  32. VRDP33000
    Sanitary devices [Item 2(c)]
  33. VRDP34000
    Soft games rooms and observation windows
  34. VRDP35000
    Spa baths and walk-in baths
  35. VRDP36000
  36. VRDP37000
    Writing boards
  37. VRDP38000
    Other equipment and appliances designed solely for disabled persons [Item 2(g)]
  38. VRDP39000
    Parts and accessories [Item 2(h)]
  39. VRDP40000
    Hire of goods
  40. VRDP41000
    Repair and maintenance
  41. VRDP42000
    Installation services
  42. VRDP43000
    Adapting and installing goods
  43. VRDP44000
    Eligibility declarations
  44. VRDP45000
    Exports and removals from the United Kingdom
  45. VRDP46000
    Imports into the United Kingdom and acquisitions from other Member States
  46. VRDP47000
    Disabled Students' Allowance
  47. VRDP49000
    Links between Group 12 items