V4.281E Adapting Goods

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Commentary

Part V4 Exemption, zero-rating and reduced rates

This paragraph considers the scope of zero-rating for adapting goods under VATA 1994, Sch 8, Group 12, Items 3, 4, 5 and 6.

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.

Supplies made to a disabled person—adapting goods (zero-rating)

The following supplies made to a disabled person are zero-rated¹:

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•�� services of adapting goods to suit his condition (VATA 1994, Sch 8, Group

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V5.137 Person to whom a VAT assessment must be notified

V17.140 Free zones/freeports

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

V23.102 Drinks that are liable to SDIL

V3.306 Valuation for import VAT

V3.105A Examples of composite or single supplies

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V3.388AA Simplification—installed and assembled goods

V21.151 Credits and repayments

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

V3.106 Multiple supplies

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

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V4.281E Adapting goods

Part V4 Exemption, zero-rating and reduced rates

Supplies made to a disabled person—adapting goods (zero-rating)

V5.137 Person to whom a VAT assessment must be notified

V17.140 Free zones/freeports

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

V23.102 Drinks that are liable to SDIL

V3.306 Valuation for import VAT

V3.105A Examples of composite or single supplies

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V3.388AA Simplification—installed and assembled goods

V21.151 Credits and repayments

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

V3.106 Multiple supplies

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

V5.136A Time limit for making a VAT assessment—categories of assessment

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

V3.125 Supplies made in the course or furtherance of business

V5.162A VAT refunds for museums and galleries

V5.241 Power of arrest

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V16.886 VAT—the VAT treatment of share registration services

V2.131 Transfer of VAT registration following a TOGC

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V4.281E Adapting goods

Part V4 Exemption, zero-rating and reduced rates

Supplies made to a disabled person—adapting goods (zero-rating)

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