Reliefs from VAT for disabled and older people
This notice cancels and replaces Notice 701/7 (December 2014)
1.1 What this notice is about
This notice explains:
• which goods and services for
• disabled people are zero-rated for VAT
• older people are reduced-rated for VAT
• the declaration your customer should give to you
Information is also available about computer devices and other electronic devices that are sold as part of an assistive technology system.
Main narrative treatment—V4.261, V4.262, V4.266, V4.281, V4.413.
1.2 Who should read this notice
You should read this notice if you supply:
— goods and services to disabled people
— goods and services to charities which serve the needs of disabled people
— mobility aids to people 60 or over
VAT law refers to people who are 'handicapped' and to certain goods designed for severe 'abnormality' and for 'invalids'. HMRC accepts that these terms aren't now generally used and can sometimes cause offence. HMRC use them in this notice only where it is essential to accurately reflect the wording of the law.
The term 'disabled' is used throughout this notice and means 'handicapped' or 'disabled or chronically sick'.
1.4 The law covering this notice
— VATA 1994, s 30 holds that goods and services specified in VATA 1994,Sch 8 are zero-rated
— VATA 1994, s 29A holds that goods and services in VATA 1994, Sch 7A to the Act are reduced rated
— VATA 1994, Sch 8, Group 12 (as amended by SI 1997/2744, SI 2000/805 and 2001/754 and