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Chapter Group 10 – INSTALLATION OF MOBILITY AIDS FOR THE E F1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

ITEM NO.

NOTES:

Meaning of “mobility aids”

  1. 1

    For the purposes of this Group “mobility aids” means any of the following—

    1. (a)

      grab rails;

    2. (b)

      ramps;

    3. (c)

      stair lifts;

    4. (d)

      bath lifts;

    5. (e)

      built-in shower seats or showers containing built-in shower seats;

    6. (f)

      walk-in baths fitted with sealable doors.

Meaning of “domestic accommodation”

  1. 2

    For the purposes of this Group “domestic accommodation” means a building, or part of a building, that consists of a dwelling or a number of dwellings.

  1. 1Paragraph 1
  2. 2Paragraph 2

Annotations

Textual amendments

F1

Sch. 7A Pt. 2 Group 10 inserted (1.7.2007 with effect in relation to supplies made on or after that date) by The Value Added Tax (Reduced Rate) Order 2007 (S.I. 2007/1601), arts. 1(1)(2), 4

Notes on Schedule 7A

Textual amendments

F1

Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1

Notes on Part 2

Modifications

C1

Sch. 7A Pt. 2 modified (30.6.2008) by The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (S.I. 2008/1410), arts. 1-3

C2

Sch. 7A Pt. 2 modified (temp. until 30.9.2021) (15.7.2020) by The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728), arts. 1, 2, 4 (as amended (10.6.2021) by Finance Act 2021 (c. 26), ss. 92, 93)

C3

Sch. 7A Pt. 2 modified (25.6.2026) by The Value Added Tax (Reduced Rate) (Hospitality and Tourism) Order 2026 (S.I. 2026/576), arts. 1, 4

C4

Sch. 7A Pt. 2 modified (temp. until 31.3.2027) (1.10.2026) by The Value Added Tax (Supplies of Domestic Electricity) Order 2026 (S.I. 2026/987), arts. 1(1), 4(2) (with art. 1(2))