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Contents

Official guidance
VAT Relief for Disabled People Manual

VRDP27000 · Medical and surgical supplies

  • VRDP27050 · Conditions to be met under item 2(a)
  • VRDP27100 · Is the recipient ‘disabled’?
  • VRDP27150 · What is an appliance?
  • VRDP27200 · Are the goods ‘medical or surgical appliances designed solely for the relief of a severe abnormality or severe injury’?
  • VRDP27250 · Non-eligible items
  • VRDP27300 · Goods supplied to a disabled person by the NHS
  • VRDP27350 · Goods supplied to non-charitable nursing homes, or to patients in nursing homes
  • VRDP27400 · Goods supplied to private hospitals
  • VRDP27450 · Goods supplied to NHS Trusts
  • VRDP27500 · Introduction of Legal Notes 5A to 5I (anti-avoidance measure)
  1. Medical and surgical supplies: contents
  2. Medical and surgical supplies: non-eligible items

VRDP27250 | Medical and surgical supplies: non-eligible items

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

The following items are not eligible:

  • suture thread;

  • plasters;

  • bandages; and

  • wound dressings.

They are not medical or surgical appliances designed solely for the relief of a severe abnormality or severe injury, even though some of the users might be suffering from those conditions.

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