# Value Added Tax Act 1994, Chapter Group 10 – INSTALLATION OF MOBILITY AIDS FOR THE E


ITEM NO.
NOTES:
Meaning of “mobility aids”
1For the purposes of this Group “mobility aids” means any of the following—
(a)grab rails;
(b)ramps;
(c)stair lifts;
(d)bath lifts;
(e)built-in shower seats or showers containing built-in shower seats;
(f)walk-in baths fitted with sealable doors.
Meaning of “domestic accommodation”
2For 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.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/10 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.