beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Relief for Disabled People Manual

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’.