SolvedVRDP06600 | Adjustable beds [item 2(b)]: is an adjustable bed base supplied without a mattress eligible for VAT relief?
From HM Revenue & Customs · VAT Relief for Disabled People Manual
The answer to ‘Is an adjustable bed base supplied without a mattress eligible for VAT relief?’ is ‘yes’.
A bed base with the features described in VRDP06500 is eligible for zero-rating under item 2(g).