Commentary

BB/20C/97 Vacuum cleaners, air purification and similar anti-allergen products

Part V16 Forms and other HMRC material

BB/20C/97 Vacuum cleaners, air purification and similar anti-allergen products

BB/20C/97 Vacuum cleaners, air purification and similar anti-allergen products

Business Brief, Issue 20. 24 September 1997

Customs and Excise have undertaken and completed a review of the VAT liability of vacuum cleaners, air purification products and similar allergy relief products. The review concluded that such products are standard-rated and not zero-rated under provisions relating to equipment “designed solely” for disabled people (Business Briefs 16/96 and 17/96).

Since 26 August 1996, all supplies of such products have been liable to VAT at the standard rate irrespective of to whom they are supplied.

This confirmation will help to provide certainty for suppliers and customers alike,

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