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Official guidance
VAT Relief for Disabled People Manual

VRDP06000 · Adjustable beds [item 2(b)]

  • VRDP06100 · Conditions to be met under item 2(b)
  • VRDP06200 · What is a ‘bed’?
  • VRDP06300 · Is the bed ‘electrically or mechanically adjustable’?
  • VRDP06400 · Was the bed ‘designed for invalids’?
  • VRDP06500 · What features make a bed eligible for VAT relief?
  • VRDP06600 · Is an adjustable bed base supplied without a mattress eligible for VAT relief?
  1. Adjustable beds [item 2(b)]: contents
  2. Adjustable beds [item 2(b)]: is the bed ‘electrically or mechanically adjustable’?

VRDP06300 | Adjustable beds [item 2(b)]: is the bed ‘electrically or mechanically adjustable’?

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

The Back in Health Tribunal also considered whether the products could be described as ‘electrically or mechanically adjustable’. It found that the key factor was whether the bed was adjustable for height, drop and angle, so as to enable a person to slide from a wheelchair to a bed at a lower level.

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