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HMRC internal manual

VAT Relief for Disabled People Manual

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’.