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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: can an existing product be adapted or developed for use by a disabled person?

VRDP03300 | ‘Designed solely’ equipment: can an existing product be adapted or developed for use by a disabled person?

From HM Revenue & Customs · VAT Relief for Disabled People Manual

A manufacturer might adapt, further develop or add features to a product to facilitate its use by disabled people, but this would not necessarily ensure its zero-rating if it is still of use to a wider group of people.

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