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.
-
VRDP01000Introduction
-
VRDP03000'Designed solely' equipment: contents
-
VRDP04000Definitions and use of terms: contents
-
VRDP05000Goods supplied for the use of disabled people [Item 2]: contents
-
VRDP06000Adjustable beds [Item 2(b)]: contents
-
VRDP07000Air conditioning units: contents
-
VRDP08000Alarm call systems [Items 19 and 20]: contents
-
VRDP09000Asthma, hay fever and allergy products
-
VRDP10000Boats [Item 2(i)]
-
VRDP11000Building alterations [Items 8 to 13]: contents
-
VRDP12000Carpets
-
VRDP13000Chair lifts and stair lifts [Item 2(d)]
-
VRDP14000Charity funded equipment
-
VRDP15000Clothing, footwear and wigs
-
VRDP16000Computer and other electronic devices
-
VRDP17000Golf buggies
-
VRDP18000Hearing aids and induction loop systems: contents
-
VRDP19000Hoists and lifters [Item 2(e)]
-
VRDP20000Hydrotherapy pools
-
VRDP21000Incontinence products
-
VRDP22000Invalid wheelchairs and carriages
-
VRDP23000Kitchens
-
VRDP24000Lift installation [Items 16 to 18]
-
VRDP25000Low surface temperature radiators
-
VRDP26000Low vision aids
-
VRDP27000Medical and surgical appliances: contents
-
VRDP28000Motability
-
VRDP29000Motor vehicles [Items 2 (f) and 2A]: contents
-
VRDP30000Overbed tables
-
VRDP31000Pain relief equipment
-
VRDP32000Renal haemodialysis units
-
VRDP33000Sanitary devices [Item 2(c)]
-
VRDP34000Soft games rooms and observation windows
-
VRDP35000Spa baths and walk-in baths
-
VRDP36000Walkways
-
VRDP37000Writing boards
-
VRDP38000Other equipment and appliances designed solely for disabled persons [Item 2(g)]
-
VRDP39000Parts and accessories [Item 2(h)]
-
VRDP40000Hire of goods
-
VRDP41000Repair and maintenance
-
VRDP42000Installation services
-
VRDP43000Adapting and installing goods
-
VRDP44000Eligibility declarations
-
VRDP45000Exports and removals from the United Kingdom
-
VRDP46000Imports into the United Kingdom and acquisitions from other Member States
-
VRDP47000Disabled Students' Allowance
-
VRDP49000Links between Group 12 items
Updates