Commentary

V4.281A Defintions—drugs, medicines, appliances, equipment, adapted vehicles etc.

Part V4 Exemption, zero-rating and reduced rates

V4.281A Defintions—drugs, medicines, appliances, equipment, adapted vehicles etc.

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:

  1.  

    •     disabled

  2.  

    •     invalid

  3.  

    •     relevant institution

  4.  

    •     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

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial