VRDP06500 | Adjustable beds [item 2(b)]: what features make a bed eligible for VAT relief?

Most adjustable beds have:

• adjustable head and back hinged panel;

• adjustable foot and knee hinged panel;

• slats/supports with individual suspension whose rigidity can be individually adjusted to suit the user’s needs.

Beds designed for invalids must also have

• adjustable height from the floor to assist:

(a) raising from the bed to a standing position; or

(b) moving from the bed to a wheelchair; and

• be capable of being slotted into a cot frame or fitted with cot sides.

We would expect beds designed for invalids to have other features that are designed to assist with movement, treatment, safety and/or relief from bed sores and pain.