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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: what information should the manufacturer provide?

VRDP03500 | ‘Designed solely’ equipment: what information should the manufacturer provide?

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

The manufacturer should be able to provide details of the product including:

  • marketing literature such as brochures and catalogues;

  • any design specifications showing details of the disability or condition which the designer set out to address;

  • any patent applications. Where the manufacturer’s literature indicates that the product is the subject of patents you should consider asking to see the relevant applications - these can give valuable details about the product’s design purpose;

  • details of any clinical trials or tests which have been carried out such as:

(a) On whom were tests carried out?

(b) What medical conditions or disabilities were addressed?

The manufacturer’s marketing literature frequently refers to such tests:

  • endorsements of the product given by disability groups, medical organisations or doctors. Ask for a full copy of what these people had to say;

  • company reports, business forecasts etc detailing sales or projected sales of the product.

  • extent of the market for the product?

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