VRDP03200 | ‘Designed solely’ equipment: intention of the manufacturer or designer
From HM Revenue & Customs · VAT Relief for Disabled People Manual
Design refers to:
what the manufacturer originally set out to achieve.
It does not mean:
‘destined for’; or
‘intended for’
people with disabilities.
You will be able to decide if the manufacturer set out to design something solely for disabled people by looking at documents which originated at a very early stage of the design process, such as
design specifications,
patent applications; and
documents commissioning clinical trials or reporting on their outcome.