{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-2",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-2.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/8/part/II/chapter/12/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "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—\n(a) medical or surgical appliances designed solely for the relief of a severe abnormality or severe injury;\n(b) electrically or mechanically adjustable beds designed for invalids;\n(c) 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;\n(d) chair lifts or stair lifts designed for use in connection with invalid wheelchairs;\n(e) hoists and lifters designed for use by invalids;\n(f) 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;\n(g) equipment and appliances not included in paragraphs (a) to (f) above designed solely for use by a disabled person;\n(h) parts and accessories designed solely for use in or with goods described in paragraphs (a) to (g) above;\n(i) boats designed or substantially and permanently adapted for use by disabled persons.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 8 Pt. 2 Group 9 item 1 substituted (6.4.2013) by Finance Act 2012 (c. 14), Sch. 26 paras. 4(2), 7(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 8 Pt. 2 Group 12 items 2-19 substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 7(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in Sch. 8 Pt. 2 Group 12 item 2(f) substituted (1.4.2001 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2001/754, art. 2"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/7",
      "affecting_title": "Health and Social Care Act 2012"
    },
    {
      "type": "words repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2012/7",
      "affecting_title": "Health and Social Care Act 2012"
    },
    {
      "type": "words repealed",
      "affecting": "nisi/2015/2006",
      "affecting_title": "The Welfare Reform (Northern Ireland) Order 2015"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2019/73",
      "affecting_title": "The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/12/paragraph/2",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}