V4.281J Alarm systems

This paragraph examines the scope of zero-rating for certain supplies relating to alarms systems under VATA 1994, Sch 8, Group 12, items 5, 6, 19 and 20.

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—alarm systems (zero-rating)

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

  1.  

    •     the supply of an alarm system which is:

  2.  
    1.  

      –     designed to be capable of operation by a disabled person;

    2.  

      –     to enable him to alert directly a specified person or control centre (as defined below)

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