Paragraph 2 F1

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 F311 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.