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HMRC internal manual

VAT Relief for Disabled People Manual

HM Revenue & Customs
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Adjustable beds [item 2(b)]: is the bed ‘electrically or mechanically adjustable’?

The Back in Health Tribunal also considered whether the products could be described as ‘electrically or mechanically adjustable’. It found that the key factor was whether the bed was adjustable for height, drop and angle, so as to enable a person to slide from a wheelchair to a bed at a lower level.