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Contents

Official guidance
VAT Relief for Disabled People Manual

VRDP03000 · ‘Designed solely’ equipment

  • VRDP03100 · How to decide if goods are ‘designed solely’
  • VRDP03200 · Intention of the manufacturer or designer
  • VRDP03300 · Can an existing product be adapted or developed for use by a disabled person?
  • VRDP03400 · Medical condition of end user
  • VRDP03500 · What information should the manufacturer provide?
  1. ‘Designed solely’ equipment: contents
  2. ‘Designed solely’ equipment: intention of the manufacturer or designer

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.

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