RCB/47/07 VAT—introduction of a reduced rate for the supply and installation of mobility aids for the elderlyRevenue & Customs Brief, Issue 47. 2 July 2007With effect from 1 July 2007, the supply and installation of certain mobility aids will be eligible for the reduced rate of VAT (5 per cent) when installed in domestic accommodation occupied by a person aged 60 or over at the time of the supply.Scope of the reduced rateThe reduced rate will apply to the supply and installation of the following items only— — Grab rails. — Ramps. — Stair lifts. — Bath lifts. —
Revenue & Customs Brief, Issue 47. 2 July 2007
With effect from 1 July 2007, the supply and installation of certain mobility aids will be eligible for the reduced rate of VAT (5 per cent) when installed in domestic accommodation occupied by a person aged 60 or over at the time of the supply.
The reduced rate will apply to the supply and installation of the following items only—
— Grab rails.
— Ramps.
— Stair lifts.
— Bath lifts.
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**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.