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HMRC internal manual

VAT Relief for Disabled People Manual

Air conditioning units: general purpose equipment

General purpose equipment such as air conditioners are not included within item 2(g) (see VRDP05100). We accept that air conditioning units alleviate the suffering caused by certain medical conditions and provide a constant atmospheric environment. However, the products:

  • are designed for general purpose use;
  • are not specifically for use by a disabled person; and
  • do not fall within the words of item 2(g).