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HMRC internal manual

VAT Relief for Disabled People Manual

From
HM Revenue & Customs
Updated
, see all updates

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’.