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HMRC internal manual

VAT Relief for Disabled People Manual

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.