SolvedVRDP49000 | Links between Group 12 items
From HM Revenue & Customs · VAT Relief for Disabled People Manual
This table gives a brief overview of the items of Group 12 and their inter-relationships. It should not be used as a substitute for the fuller guidance on any item which is provided elsewhere in this guidance.
| Supply must be to: | Description | Relief extends to: |
|---|---|---|
| disabled person for domestic or personal use charity which makes it available to disabled persons as above charitable institution providing care or medical or surgical treatment for disabled persons other eligible body and paid for with charity funds provided wholly or partly by a charity or from voluntary contributions | Item 2: some medical/surgical appliances, adjustable beds, commodes, chair/stair lifts, hoists, adapted cars, other equipment designed solely for use by a disabled, parts and accessories for above, adapted boats | services performed during installation (item 7), repair and maintenance (item 5), goods used in connection with repair and maintenance (item 6) |
| disabled person, charity to make available to disabled persons | Items 3 and 4: adapting of goods | goods used in connection with adaptation (item 6), repair and maintenance of goods used in adaptation (item 5) |
| disabled person in private residence, charity permanent/temporary residence or day centre for disabled persons | Items 16 and 17: installing a lift | goods used in connection with installation (item 18) repair and maintenance of goods used in connection with installation (item 5) |
| disabled person for domestic or personal use, charity which makes it available to disabled persons as above | Item 19: alarm systems | repair and maintenance (item 20), control centre services |
| disabled person in private residence, charity to facilitate entry or movement of disabled, persons within any building | Items 8 and 9: constructing ramps or widening doorways or passages | goods used in connection with (item 13) |
| disabled person in private residence, charity residential home | Items 10 and 11: providing, extending or adapting a bathroom, washroom or lavatory | goods used in connection with (item 13) |
| charity in building used principally by charity for charitable purposes | Item 12: providing, extending or adapting a washroom or lavatory | - |
| disabled person in receipt of disability living allowance by lessor whose business consists predominantly of provision of motor vehicle for disabled persons | Item 14: letting, on hire, of a new motor vehicle for not less than three years | first sale of motor vehicle after end of lease where vehicle let on hire in accordance with item 14 (item 15) |