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HMRC internal manual

VAT Relief for Disabled People Manual

Sanitary devices [item 2(c)]

Zero-rated products

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

are standard-rated.