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HMRC internal manual

VAT Relief for Disabled People Manual

HM Revenue & Customs
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Renal haemodialysis units

What are the conditions for zero-rating?

In addition to the basic pre-conditions for zero-rating which must be satisfied (see VRDP05100), Legal Note (4)(c) (see VRDP05100) zero-rates a renal haemodialysis unit supplied to a disabled person and an eligible charity. Further information can be found in ‘Notice 701/7 Reliefs for disabled people’.