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HMRC internal manual

VAT Relief for Disabled People Manual

From
HM Revenue & Customs
Updated
, see all updates

‘Designed solely’ equipment: can an existing product be adapted or developed for use by a disabled person?

A manufacturer might adapt, further develop or add features to a product to facilitate its use by disabled people, but this would not necessarily ensure its zero-rating if it is still of use to a wider group of people.