V4.281C Appliances and equipment

This paragraph considers the scope of zero-rating for certain appliances and equipment supplied to disabled people and charities under VATA 1994, Sch 8, Group 12, items 2, 5, 6, and 7.

For an overview of the zero-rating under VATA 1994, Sch 8, Group 12, see V4.281 and for certain definitions relevant to these reliefs, see V4.281A.

Appliances and equipment supplied to disabled persons—appliances and equipment (zero-rating)

The following supplies made to a disabled person for domestic or his personal use by sale or otherwise are zero-rated1:

  1.  

    •     appliances and equipment within the descriptions set out under 'Qualifying equipment and appliances—appliances and equipment (zero-rating)' below (VATA 1994, Sch 8, Group 12, item 2)

  2.  

    •     letting such goods on hire (VATA 1994, Sch 8, Group 12, note 5)

  3.  

    •     services necessarily performed in installing such goods, including parts and accessories therefor (VATA 1994, Sch 8, Group 12, item 7)

  4.  

    •     the service of repair or maintenance of such goods (VATA 1994, Sch 8, Group 12, item 5)

  5.  

    •     goods supplied in connection with the repair or maintenance of such goods (VATA 1994, Sch 8, Group 12, item 6)

For the definition of 'disabled' in this context, see V4.281A.

Appliances and equipment supplied to a charity—appliances and equipment (zero-rating)

The following supplies made to a charity for making available to disabled persons by sale or otherwise, for domestic or their personal use are zero-rated2:

  1.  

    •     appliances and equipment within the descriptions set out under 'Qualifying equipment and appliances—appliances and equipment (zero-rating)' below

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