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HMRC internal manual

VAT Relief for Disabled People Manual

From
HM Revenue & Customs
Updated
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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’.