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HMRC internal manual

VAT Relief for Disabled People Manual

From
HM Revenue & Customs
Updated
, see all updates

Medical and surgical supplies: non-eligible items

The following items are not eligible:

  • suture thread;
  • plasters;
  • bandages; and
  • wound dressings.

They are not medical or surgical appliances designed solely for the relief of a severe abnormality or severe injury, even though some of the users might be suffering from those conditions.