Sanitary devices [item 2(c)]
If the basic pre-conditions for zero-rating are met (see VRDP05100) few problems arise when determining whether goods qualify for zero-rating under item 2(c) (see VRDP05100). The following products qualify:
- commode chairs;
- commode stools; and
- other frames and devices for sitting over or rising from a sanitary appliance.
In essence, the relief is for attachments which enable a disabled person to get on or off a toilet, usually from a wheelchair. The toilet will also be eligible for zero-rating if part of a single supply with the qualifying attachments.
Products not eligible for zero-rating
Products such as:
- bed pans; or
- bed pan washers