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HMRC internal manual

VAT Relief for Disabled People Manual

‘Designed solely’ equipment: intention of the manufacturer or designer

Design refers to:

  • what the manufacturer originally set out to achieve.

It does not mean:

  • ‘destined for’; or
  • ‘intended for’

people with disabilities.

You will be able to decide if the manufacturer set out to design something solely for disabled people by looking at documents which originated at a very early stage of the design process, such as

  • design specifications,
  • patent applications; and
  • documents commissioning clinical trials or reporting on their outcome.