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Contents

Official guidance

VAT Relief for Disabled People Manual

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VRDP00500 · Data Protection
VRDP01000 · Introduction
VRDP03000 · ‘Designed solely’ equipment
VRDP04000 · Definitions and use of terms
VRDP05000 · Goods supplied for the use of disabled people [item 2]
VRDP06000 · Adjustable beds [item 2(b)]
VRDP07000 · Air conditioning units
VRDP08000 · Alarm call systems [Items 19 and 20]
VRDP09000 · Asthma, hay fever and allergy products
VRDP10000 · Boats [item 2(i)]
VRDP11000 · Building alterations [items 8 to 13]
VRDP12000 · Carpets
VRDP13000 · Chair lifts and stair lifts [item 2(d)]
VRDP14000 · Charity funded equipment
VRDP15000 · Clothing, footwear and wigs
VRDP16000 · Computer and other electronic devices
VRDP17000 · Golf buggies
VRDP18000 · Hearing aids and induction loop systems
VRDP19000 · Hoists and lifters [item 2(e)]
VRDP20000 · Hydrotherapy pools
VRDP21000 · Incontinence products
VRDP22000 · Invalid wheelchairs and carriages
VRDP23000 · Kitchens
VRDP24000 · Lift installation [items 16 to 18]
VRDP25000 · Low surface temperature radiators
VRDP26000 · Low vision aids
VRDP27000 · Medical and surgical supplies
VRDP28000 · Motability
VRDP29000 · Motor vehicles [items 2(f) and 2A]
VRDP30000 · Overbed tables
VRDP31000 · Pain relief equipment
VRDP32000 · Renal haemodialysis units
VRDP33000 · Sanitary devices [item 2(c)]
VRDP34000 · Soft games rooms and observation windows
VRDP35000 · Spa baths and walk-in baths
VRDP36000 · Walkways
VRDP37000 · Writing boards
VRDP38000 · Other equipment and appliances designed solely for disabled persons [item 2(g)]
VRDP39000 · Parts and accessories [item 2(h)]
VRDP40000 · Hire of goods
VRDP41000 · Repair and maintenance
VRDP42000 · Installation services
VRDP43000 · Adapting and installing goods
VRDP44000 · Eligibility declarations
VRDP45000 · Exports and removals from the United Kingdom
VRDP46000 · Imports into the United Kingdom and acquisitions from other Member States
VRDP47000 · Disabled Students’ Allowance
VRDP49000 · Links between Group 12 items

Official guidance
VAT Relief for Disabled People Manual

VAT Relief for Disabled People Manual

From HM Revenue & Customs

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