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Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.2 Zero-rating /Drugs, medicines, appliances, equipment, adapted vehicles etc / V4.281A Defintions—drugs, medicines, appliances, equipment, adapted vehicles etc
Commentary

V4.281A Defintions—drugs, medicines, appliances, equipment, adapted vehicles etc


Part V4 Exemption, zero-rating and reduced rates

This paragraph considers the definition of a number of terms relevant to the zero-rating of certain medical supplies in VATA 1994, Sch 8, Group 12.

For an overview of the zero-rating under VATA 1994, Sch 8, Group 12, see V4.281.

In particular, this paragraph provides definitions/commentary on the meaning of the following terms:

  1. Ìý

    •ÌýÌýÌýÌý disabled

  2. Ìý

    •ÌýÌýÌýÌý invalid

  3. Ìý

    •ÌýÌýÌýÌý relevant institution

  4. Ìý

    •ÌýÌýÌýÌý relevant supplies

Definition of 'disabled'—drugs, medicines and appliances (zero-rating)

With effect from 1 April 2017, any person who is chronically sick or disabled is 'disabled' for the purposes of VATA 1994, Sch 8, Groups 4, 12 and 15. This term replaced 'handicapped'1.

A 'handicapped person' is also someone who is chronically sick or disabled.

In The Dyslexia Institute Ltd v C & E Comrs2 it was held that persons suffering from dyslexia were not handicapped since it is a learning difficulty rather than medical condition. However, HMRC appears now to regards a person whose condition (including

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