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HMRC internal manual

VAT Relief for Disabled People Manual

From
HM Revenue & Customs
Updated
, see all updates

Links between Group 12 items

This table gives a brief overview of the items of Group 12 and their inter-relationships. It should not be used as a substitute for the fuller guidance on any item which is provided elsewhere in this guidance.

| Supply must be to: | Description | Relief extends to: | || | * handicapped person for domestic or personal use * charity which makes it available to handicapped as above * charitable institution providing care or medical or surgical treatment for the handicapped * other eligible body and paid for with charity funds provided wholly or partly by a charity or from voluntary contributions | Item 2:

  • some medical/surgical appliances
  • adjustable beds
  • commodes
  • chair/stair lifts
  • hoists
  • adapted cars
  • other equipment designed solely for use by a disabled
  • parts and accessories for above
  • adapted boats * services performed during installation (item 7)
  • repair and maintenance (item 5)
  • goods used in connection with repair and maintenance (item 6)  
      * handicapped person
  • charity to make available to handicapped Items 3 and 4: adapting of goods * goods used in connection with adaptation (item 6)
  • repair and maintenance of goods used in adaptation (item 5)  
      * handicapped person in private residence
  • charity permanent/temporary residence or day centre for the handicapped Items 16 and 17: installing a lift * goods used in connection with installation (item 18)
  • repair and maintenance of goods used in connection with installation (item 5)  
      * handicapped person for domestic or personal use
  • charity which makes it available to handicapped as above Item 19: alarm systems * repair and maintenance (item 20)
  • control centre services  
      * handicapped person in private residence
  • charity to facilitate entry or movement of handicapped within any building Items 8 and 9: constructing ramps or widening doorways or passages * goods used in connection with (item 13)
      * handicapped person in private residence  
  • charity residential home Items 10 and 11: providing, extending or adapting a bathroom, washroom or lavatory * goods used in connection with (item 13)  
      * charity in building used principally by charity for charitable purposes Item 12: providing, extending or adapting a washroom or lavatory  
      * handicapped person in receipt of disability living allowance by lessor whose business consists predominantly of provision of motor vehicle for the handicapped Item 14: letting, on hire, of a new motor vehicle for not less than three years * first sale of motor vehicle after end of lease where vehicle let on hire in accordance with item 14 (item 15)