Disabled individuals ― overview

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides an overview of the rules relating to the application of the zero-rate of VAT to certain supplies of goods / services to disabled people.

This note should be read in conjunction with the Disabled individuals ― supplies of installation, repair, adaptation and building services and Disabled individuals ― motor vehicles guidance notes.

What conditions need to be met to zero-rate the goods / services?

The following conditions must be satisfied before a supply of goods / services can be zero-rated under these provisions:

•
the supply must be made to an eligible customer (see below)
•
the goods are to be used for the domestic or personal use of the eligible customer
•
eligible zero-rated goods / services are supplied (see below)

VATA 1994, Sch 8, Pt II, Group 12; as amended by SI 1997/2744, SI 2000/805, SI 2001/754,

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