Low vision aids
Spectacles and contact lenses
Legal Note (4) to Group 12 (see VRDP05100) excludes spectacles and contact lenses from zero-rating.
Spectacle mounted low vision aids
Zero-rating applies to spectacle mounted low vision aids which are custom made to the prescription of a qualified optician where the prescription identifies the appliance as a low vision aid - see ‘Notice 701/7 Reliefs for disabled people’.
Other low vision aids
Zero-rating applies to technical aids for reading and writing such as closed circuit video magnification equipment capable of magnifying text and images -see ‘Notice 701/7 Reliefs for disabled people’.