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HMRC internal manual

VAT Relief for Disabled People Manual

Other equipment and appliances designed solely for disabled persons [item 2(g)]

Tests to be satisfied under item 2(g)

In addition to the basic pre-conditions for zero-rating which must be met (see VRDP05000) you should consider whether the tests which are specific to item 2(g) are satisfied. These are:

  • the goods must be ‘equipment or appliances’; and
  • the goods must be ‘designed solely for use by a disabled person’.

Equipment and appliances

The general principle underpinning item 2(g) is that ‘equipment and appliances’ must be construed in the context of item 2 as a whole, and not viewed as a stand-alone phrase.

Item 2 lists a number of substantial items of goods, most of which operate to assist the movement of a disabled person.

Articles such as sprays, chemicals, and so on are more in the nature of substances than equipment and so do not qualify for zero-rating, even though they may be of benefit to some disabled people.

Are the goods ‘designed solely’?

See VRDP03100.

Gathering the evidence

Before attempting to reach a decision, you should make sure that you have gathered together all the relevant information - see VRDP03500.

How to decide if goods are ‘designed solely’

The fact that an item will in a particular case be useful to a person in coping with their disability is not sufficient. Nor is the fact that the goods are to be installed in a particular way, or in a particular place, so as to facilitate their use by a person with disabilities. Conversely, a product may be used by disabled and able-bodied people - see VRDP03500.