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HMRC internal manual

VAT Relief for Disabled People Manual

Alarm call systems [Items 19 and 20]: are alarm call systems eligible for zero-rating?

Zero-rating for the provision of alarm call systems is available under items 19 and 20 provided that the conditions set out in VRDP04000 are met.

  1. The supply to a handicapped person for domestic or his personal use, or to a charity for making available to handicapped persons by sale or otherwise for domestic or their personal use, of an alarm system designed to be capable of operation by a handicapped person, and to enable him to alert directly a specified person or a control centre.

  2. The supply of services necessarily performed by a control centre in receiving and responding to calls from an alarm system specified in item 19.

In addition, legal note (9) clarifies what is meant by the term ‘specified person or control centre’:

(9) In item 19 or 20, a specified person or control centre is a person or centre who or which -

(a) is appointed to receive directly calls activated by an alarm system described in that item, and

(c) retains information about the handicapped person to assist him in the event of illness, injury or similar emergency.