VRDP05400 - Goods supplied for the use of disabled people [item 2]: how item 2(g) applies to products
All the other reliefs for disabled people and for eligible charities contained in Groups 12 and 15 of the zero-rate schedule are fairly specific as to the goods or services covered. Item 2(g) of Group 12 is the exception in being a general heading for equipment and appliances designed solely for use by a disabled person.
Many people with disabilities, eligible charities and suppliers find that the long list of specific reliefs does not cover the supply in question. That tends to leave item 2(g) as the only heading which might apply.
The following table lists the products about which we are asked questions most frequently or Tribunals have given decisions and provided information about the way in which item 2(g) works in practice.
A B C E F G H I K L M O P R S T V W
| Goods | Guidance |
| A {#IDAQ3EXD}\n————- | |
| Air conditioning units | VRDP07000 |
| Air purification products | VRDP09000 |
| Allergy products | VRDP09000 |
| Artificial respirators | VRDP07000 |
| Asthma products | VRDP09000 |
| Audio described videos | VRDP43000 |
| Auditory training devices | VRDP18000 |
| B {#IDASBFXD}\n————- | |
| Baths | VRDP11000 and VRDP35000 |
| Batteries | VRDP18000 and VRDP39000 |
| Bed bases | VRDP06000 |
| C {#IDABEFXD}\n————- | |
| Carpets | VRDP12000 |
| Chairs including recliner chairs | VRDP19000 |
| Clothing | VRDP15000 and VRDP21000 |
| Cochlear implants | VRDP18000 |
| Contact lenses | VRDP26000 |
| E {#IDAYHFXD}\n————- | |
| Electrically operated doors | VRDP11000 |
| Environmental control systems | VRDP07000 |
| F {#IDAKRTDD}\n————- | |
| Footwear | VRDP15000 |
| G {#IDAJSTDD}\n————- | |
| Golf buggies | VRDP17000 and VRDP43000 |
| H {#IDAQTTDD}\n————- | |
| Hay fever products | VRDP09000 |
| Hearing aids | VRDP18000 |
| Hydrotherapy pools | VRDP20000 |
| I {#IDAPVTDD}\n————- | |
| Incontinence products | VRDP21000 |
| Induction loops | VRDP18000 |
| Invalid carriages | VRDP22000 |
| K {#IDAOXTDD}\n————- | |
| Kitchen units and appliances | VRDP23000 |
| L {#IDAQYTDD}\n————- | |
| Low surface temperature radiators | VRDP25000 |
| Low vision aids | VRDP26000 |
| M {#IDA5ZTDD}\n————- | |
| Mattresses | VRDP06000 |
| Multi sensory environment | VRDP34000 |
| O {#IDAO1TDD}\n————- | |
| Observation windows | VRDP34000 |
| Overbed tables | VRDP30000 |
| Oxygen concentrators | VRDP07000 |
| P {#IDAN3TDD}\n————- | |
| Pain relief equipment | VRDP31000 |
| Pipe covers | VRDP25000 |
| R {#IDA24TDD}\n————- | |
| Radiator covers | VRDP25000 |
| Recliner chairs | VRDP19000 |
| Renal haemodialysis unit | VRDP32000 |
| S {#IDA4AUDD}\n————- | |
| Safety cabinets | VRDP25000 |
| Shower units | VRDP11000 |
| Soft games room | VRDP34000 |
| Spa baths | VRDP35000 |
| Spectacles | VRDP26000 |
| T {#IDA3DUDD}\n————- | |
| TENS machines | VRDP31000 |
| Tinnitus masker | VRDP18000 |
| Transfer boards | VRDP19000 |
| V {#IDA2FUDD}\n————- | |
| Vacuum cleaners | VRDP09000 |
| Videos | VRDP43000 |
| Vision aids | VRDP26000 |
| W {#IDA1HUDD}\n————- | |
| Walk-in baths | VRDP35000 |
| Walkways | VRDP36000 |
| Wheelchairs | VRDP22000 |
| Wigs | VRDP15000 |
| Writing boards | VRDP37000 |