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HMRC internal manual

VAT Relief for Disabled People Manual

Alarm call systems [Items 19 and 20]: services performed by control centres operating alarm systems [Item 20]

A business which qualifies as a specified person or control centre as explained in VRDP08200 can zero-rate the supply of any services necessarily performed in receiving and responding to calls from the alarm system.

The services do not necessarily have to be supplied directly to a disabled person, provided that the call originated from a disabled person.