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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)]: is an adjustable bed base supplied without a mattress eligible for VAT relief?

The answer to ‘Is an adjustable bed base supplied without a mattress eligible for VAT relief?’ is ‘yes’.

A bed base with the features described in VRDP06500 is eligible for zero-rating under item 2(g).