V4.281E Adapting goods

This paragraph considers the scope of zero-rating for adapting goods under VATA 1994, Sch 8, Group 12, items 3, 4, 5 and 6.

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.

Supplies made to a disabled person—adapting goods (zero-rating)

The following supplies made to a disabled person are zero-rated1:

  1.  

    •     services of adapting goods to suit his condition (VATA 1994, Sch 8, Group Group 12, item 3);

  2.  

    •     goods supplied in connection with such services (VATA 1994, Sch 8, Group Group 12,

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