Schedule 8, Part II, Group 12, item 2

The supply to a disabled person for domestic or his personal use, or to a charity for making available to disabled persons by sale or otherwise, for domestic or their personal use, of— medical or surgical appliances designed solely for the relief of a severe abnormality or severe injury; electrically or mechanically adjustable beds designed for invalids; commode chairs, commode stools, devices incorporating a bidet jet and warm air drier and frames or other devices for sitting over or rising from a sanitary appliance; chair lifts or stair lifts designed for use in connection with invalid wheelchairs; hoists and lifters designed for use by invalids; motor vehicles designed or substantially and permanently adapted for the carriage of a person in a wheelchair or on a stretcher and of no more than 11 other persons; equipment and appliances not included in paragraphs (a) to (f) above designed solely for use by a disabled person; parts and accessories designed solely for use in or with goods described in paragraphs (a) to (g) above; boats designed or substantially and permanently adapted for use by disabled persons.

← 1A · All articles · 2A →

Source: legislation.gov.uk · retrieved 2026-07-28