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HMRC internal manual

VAT Relief for Disabled People Manual

From
HM Revenue & Customs
Updated
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Medical and surgical supplies: are the goods ‘medical or surgical appliances designed solely for the relief of a severe abnormality or severe injury’?

There are certain goods which self-evidently qualify as ‘medical appliances designed solely for the relief of a severe abnormality or a severe injury’. These include:

  • artificial limbs;
  • external breast prostheses;
  • heart pacemakers;
  • renal haemodialysis units;
  • oxygen concentrators; and
  • artificial respirators.

Clearly, they relieve a condition which is severe; and since they serve no other useful purpose, they must have been ‘designed solely’.