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HMRC internal manual

VAT Relief for Disabled People Manual


Special carpets

Special carpets were considered under item 2(g) (see VRDP05100)

in the case of Vassall Centre Trust (LON/01/581). The Tribunal considered the VAT treatment of various supplies made to a registered charity providing fully accessible accommodation for various voluntary organisations offering services for disabled people. The carpeting throughout the building had been altered and adapted to assist partially sighted people.

The Tribunal Chairman stated:

“The carpets are coloured aubergine but have been adapted by having a light coloured strip (10-12” wide) along both edges until the doorway or access point is arrived at. This is to assist the partially sighted in moving about the building, The edges have different colours to identify different areas in the building. 95% of blind people have some residual vision. The darker areas are movement areas. The doorways must be kept clear. Colour contrast in the interior of the building is very important to make it safe for the blind to move around the building.”

In considering Item 2 he went on to say:

“However, we cannot see that the carpeting falls within any of the paragraphs of Item 2 and, specifically not paragraph (g) which is “equipment and appliances not included in paragraphs (a) to (f) designed solely for use by disabled persons”.