This paragraph considers the scope of zero-rating for certain appliances and equipment supplied to disabled people and charities under VATA 1994, Sch 8, Group 12, Items 2, 5, 6, and 7.
For an overview of the zero-rating under VATA 1994, Sch 8, Group 12, see V4.281 and for certain definitions relevant to these reliefs, see V4.281A.
Appliances and equipment supplied to disabled persons—appliances and equipment (zero-rating)
The following supplies made to a disabled person for domestic or his personal use by sale or otherwise are zero-rated1:
- Ìý
•ÌýÌýÌýÌý appliances and equipment within the descriptions set out under 'Qualifying equipment and appliances—appliances and equipment (zero-rating)' below (VATA 1994, Sch 8, Group 12, Item 2)
- Ìý
•ÌýÌýÌýÌý letting such goods on hire (VATA 1994, Sch 8, Group 12, Note 5)
- Ìý
•ÌýÌýÌýÌý services necessarily performed in installing such goods, including parts and accessories therefor (VATA 1994, Sch 8, Group 12, Item 7)
- Ìý
•ÌýÌýÌýÌý the service of repair or maintenance of such goods (VATA 1994, Sch 8, Group 12, Item 5)
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