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HMRC internal manual

VAT Relief for Disabled People Manual

From
HM Revenue & Customs
Updated
, see all updates

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 do 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}  
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}  
Baths VRDP11000 and VRDP35000
Batteries VRDP18000 and VRDP39000
Bed bases VRDP06000
## C {#IDABEFXD}  
Carpets VRDP12000
Chairs including recliner chairs VRDP19000
Clothing VRDP15000 and VRDP21000
Cochlear implants VRDP18000
Contact lenses VRDP26000
## E {#IDAYHFXD}  
Electrically operated doors VRDP11000
Environmental control systems VRDP07000
## F {#IDAKRTDD}  
Footwear VRDP15000
## G {#IDAJSTDD}  
Golf buggies VRDP17000 and VRDP43000
## H {#IDAQTTDD}  
Hay fever products VRDP09000
Hearing aids VRDP18000
Hydrotherapy pools VRDP20000
## I {#IDAPVTDD}  
Incontinence products VRDP21000
Induction loops VRDP18000
Invalid carriages VRDP22000
## K {#IDAOXTDD}  
Kitchen units and appliances VRDP23000
## L {#IDAQYTDD}  
Low surface temperature radiators VRDP25000
Low vision aids VRDP26000
## M {#IDA5ZTDD}  
Mattresses VRDP06000
Multi sensory environment VRDP34000
## O {#IDAO1TDD}  
Observation windows VRDP34000
Overbed tables VRDP30000
Oxygen concentrators VRDP07000
## P {#IDAN3TDD}  
Pain relief equipment VRDP31000
Pipe covers VRDP25000
## R {#IDA24TDD}  
Radiator covers VRDP25000
Recliner chairs VRDP19000
Renal haemodialysis unit VRDP32000
## S {#IDA4AUDD}  
Safety cabinets VRDP25000
Shower units VRDP11000
Soft games room VRDP34000
Spa baths VRDP35000
Spectacles VRDP26000
## T {#IDA3DUDD}  
TENS machines VRDP31000
Tinnitus masker VRDP18000
Transfer boards VRDP19000
## V {#IDA2FUDD}  
Vacuum cleaners VRDP09000
Videos VRDP43000
Vision aids VRDP26000
## W {#IDA1HUDD}  
Walk-in baths VRDP35000
Walkways VRDP36000
Wheelchairs VRDP22000
Wigs VRDP15000
Writing boards VRDP37000