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HMRC internal manual

VAT Relief for Disabled People Manual

Imports into the United Kingdom and acquisitions from other Member States

Imports

For conditions and information about the VAT treatment of goods purchased from a country outside the European Community see ‘Notice 701/7 VAT reliefs for disabled people’.

Acquisitions

For conditions and information about the VAT treatment of goods purchased from another Member State see ‘Notice 701/7’.