Adjustable beds [item 2(b)]: what features make a bed eligible for VAT relief?
Most adjustable beds have:
- adjustable head and back hinged panel;
- adjustable foot and knee hinged panel;
- slats/supports with individual suspension whose rigidity can be individually adjusted to suit the user’s needs.
Beds designed for invalids must also have
adjustable height from the floor to assist:
(a) raising from the bed to a standing position; or
(b) moving from the bed to a wheelchair; and
be capable of being slotted into a cot frame or fitted with cot sides.
We would expect beds designed for invalids to have other features that are designed to assist with movement, treatment, safety and/or relief from bed sores and pain.