Commentary

RCB/47/07 VAT—introduction of a reduced rate for the supply and installation of mobility aids for the elderly

Part V16 Forms and other HMRC material

RCB/47/07 VAT—introduction of a reduced rate for the supply and installation of mobility aids for the elderly

RCB/47/07 VAT—introduction of a reduced rate for the supply and installation of mobility aids for the elderly

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.

Scope of the reduced rate

The reduced rate will apply to the supply and installation of the following items only—

  1.  

    —     Grab rails.

  2.  

    —     Ramps.

  3.  

    —     Stair lifts.

  4.  

    —     Bath lifts.

  5.  

    —    

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