V4.281A Defintions—drugs, medicines, appliances, equipment, adapted vehicles etc.
This paragraph considers the definition of a number of terms relevant to the zero-rating of certain medical supplies in VATA 1994, Sch 8, Group 12.
For an overview of the zero-rating under VATA 1994, Sch 8, Group 12, see V4.281.
In particular, this paragraph provides definitions/commentary on the meaning of the following terms:
• relevant institution
• relevant supplies
Definition of 'disabled'—drugs, medicines and appliances (zero-rating)
With effect from 1 April 2017, any person who is chronically sick or disabled is 'disabled' for the purposes of VATA 1994, Sch 8, Groups 4, 12 and 15. This term replaced 'handicapped'1.
A 'handicapped person' is also someone who is chronically sick or disabled.
In The Dyslexia Institute Ltd v C & E Comrs2 it was held that persons suffering from dyslexia were not
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