SolvedVRDP05400 | Goods supplied for the use of disabled people [item 2]: how item 2(g) applies to products
From HM Revenue & Customs · VAT Relief for Disabled People Manual
All the other reliefs for disabled people and for eligible charities contained in Groups 12 and 15 of the zero-rate schedule are fairly specific as to the goods or services covered. Item 2(g) of Group 12 is the exception in being a general heading for equipment and appliances designed solely for use by a disabled person.
Many people with disabilities, eligible charities and suppliers find that the long list of specific reliefs does not cover the supply in question. That tends to leave item 2(g) as the only heading which might apply.
The following table lists the products about which we are asked questions most frequently or Tribunals have given decisions and provided information about the way in which item 2(g) works in practice.