Definitions and use of terms: recipient of the supply
It is important to decide who is receiving a supply of goods or services because these VAT reliefs are for disabled people, and can be made directly to them or a charity that make the goods and services available to them. See VRDP11200 for guidance in the case of building alterations. The same principles can be used in other cases to help you to decide who is receiving a supply of goods or services.
A commercially-run organisation supplying care
Such an organisation will not be able to claim VAT relief on their purchases, even though acquired for the use of disabled people. This is because the supply is made to the organisation and not to the chronically sick or disabled people it cares for.