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Official guidance
VAT Relief for Disabled People Manual

VRDP07000 · Air conditioning units

  • VRDP07100 · General purpose equipment
  • VRDP07200 · Tribunal ruling
  • VRDP07400 · Oxygen concentrators, artificial respirators and similar apparatus
  1. Air conditioning units: contents
  2. Air conditioning units: oxygen concentrators, artificial respirators and similar apparatus

VRDP07400 | Air conditioning units: oxygen concentrators, artificial respirators and similar apparatus

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

Oxygen concentrators, artificial respirators and similar apparatus are included within the zero rate under Note (4c) (see VRDP05100).

This is because these types of equipment work automatically and are specifically designed for the sole purpose of providing artificial ventilation for a patient, who is physically attached to the machine.

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