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HMRC internal manual

VAT Relief for Disabled People Manual

From
HM Revenue & Customs
Updated
, see all updates

Adjustable beds [item 2(b)]: conditions to be met under item 2(b)

If the basic preconditions for zero-rating are met (see VRDP05000), then a supply can be zero-rated under item 2 (b) provided:

  • it is a bed;
  • it is electrically or mechanically adjustable; and
  • it is designed for invalids.